Effective
Feb 1, 2023
El Salvador’s 2023 law creates a framework for public offerings of digital assets, CNAD oversight, issuer/DASP registration, disclosure,...
Crypto Policy Reference
Taxation & Reporting
Crypto law profiles, official sources, milestones, and related coverage for Taxation & Reporting.
Effective
Jan 1, 2024
Applies Brazil’s offshore-income tax regime to qualifying virtual assets, digital wallets, controlled entities, and trusts, with RFB guidance...
Effective
Nov 17, 2025
Brazil’s Receita Federal created DeCripto, a phased crypto-asset reporting declaration aligned with OECD CARF for service providers and...
Repealed
Aug 1, 2019
Brazil’s former Receita Federal crypto-asset reporting regime required domestic exchanges and certain residents to report crypto transactions. Effective...
Effective
Feb 2, 2026
Brazil’s BCB Instruction 693/2025 sets ACAM212 procedures for monthly reporting of virtual-asset services in the FX market, covering...
Effective
Jan 1, 2019
France’s Article 150 VH bis taxes certain private crypto-asset capital gains of French tax-resident individuals, with exchange deferral,...
Effective
Jan 1, 2019
BOFiP guidance explains France’s individual tax regime for occasional digital asset disposals under CGI art. 150 VH bis,...
Effective
Jan 1, 1980
Mexico’s VAT Law applies a 16% VAT to taxable sales, services, use or importation of goods or services....
Effective
Aug 1, 2025
Indonesia’s PMK 50/2025 treats crypto-asset transfers equated with securities as not subject to VAT, while platform facilitation and...
Effective
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Germany’s 2025 BMF circular explains income tax treatment of crypto-assets, including mining, staking, lending, airdrops, ICOs, private sales,...
Information is for general purposes only and not legal advice. See full disclaimer.
