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The Biturai crypto encyclopedia: AI-assisted, data-informed, and continuously quality-audited.
MiCA Transitional Periods and Grandfathering for Existing Providers
The MiCA regulation introduced temporary grandfathering, allowing existing crypto-asset service providers to operate while seeking full authorization.
Applying for a MiCA License: Requirements for Crypto Service Providers
The Markets in Crypto-Assets Regulation (MiCA) is the European Union's unified framework for crypto-asset service providers, becoming fully enforceable on July 1, 2026.
Crypto-Asset Service Providers (CASP) Under MiCA Regulation
The Markets in Crypto-Assets Regulation (MiCA) introduces the concept of Crypto-Asset Service Providers (CASPs) to regulate entities offering crypto-related services within the European Union.
MiCA Whitepaper Requirement for Crypto-Asset Issuers
The Markets in Crypto-Assets (MiCA) regulation mandates that issuers of certain crypto-assets in the European Union publish a detailed whitepaper.
MiCA: The Category of Other Crypto-Assets (Utility Tokens)
The Markets in Crypto-Assets Regulation (MiCA) introduces a specific category for 'other crypto-assets', commonly known as utility tokens.
MiCA: Electronic Money Tokens (EMT) and Their Requirements
Electronic Money Tokens (EMTs) are a category of crypto-assets under the EU's MiCA regulation, designed to maintain a stable value by referencing a single official fiat currency.
MiCA: Asset-Referenced Tokens (ARTs) Explained
Asset-Referenced Tokens (ARTs) are a category of stablecoins under the EU's MiCA regulation, designed to maintain a stable value by referencing a basket of assets or other non-currency values.
Tax Authority Information Requests to Crypto Exchanges
Tax authorities increasingly utilize collective information requests to obtain transaction data from crypto exchanges. This measure aims to enhance transparency and ensure compliance with tax obligations for cryptocurrency activities.
FATCA and US Citizens with Cryptocurrency Assets
The Foreign Account Tax Compliance Act (FATCA) mandates foreign financial institutions to report US citizens' financial accounts to the IRS.
DAC8 Reporting Obligations for Crypto Exchanges and Users Explained
The DAC8 directive introduces mandatory reporting obligations for crypto-asset service providers to tax authorities across the European Union.
Automatic Exchange of Information for Crypto Accounts from 2026
The Automatic Exchange of Information (AEOI) for crypto accounts will begin in 2026, significantly increasing tax transparency for digital assets.
Common Reporting Standard and Crypto-Assets
The Common Reporting Standard (CRS) is an international framework for the automatic exchange of financial account information between tax authorities.
Crypto Taxation in the EU: Why Uniform Rules Are Absent
Despite increasing EU-level transparency initiatives like DAC8, the actual taxation of crypto assets remains primarily a matter for individual member states.
UK Crypto Tax Rules: Same-Day and Bed-and-Breakfasting
The Same-Day and Bed-and-Breakfasting rules are specific UK tax regulations impacting Capital Gains Tax calculations for cryptocurrency investors.
Portugal Crypto Tax: The Shift from Exemption to Taxation
Portugal, once a haven for crypto investors due to its tax-free status on capital gains, introduced significant changes to its cryptocurrency taxation regime in 2023.
Crypto Tax Reporting in Spain: Modelo 721 and Compliance
Spanish tax residents are required to report their crypto assets held on foreign platforms if the aggregate value exceeds €50,000 at year-end, using the Modelo 721 form.
Crypto Tax in France: Understanding the Flat Tax Regime
France applies a specific tax regime to cryptocurrency gains, primarily utilizing a flat tax for occasional investors.
Netherlands Crypto Tax: Box 3 Wealth Taxation Explained
In the Netherlands, cryptocurrency is treated as an asset and falls under the Box 3 wealth tax system. This means individuals are taxed on a presumed yield from their total assets, rather than on capital gains from individual disposals.
Crypto Tax in Liechtenstein: Fundamentals for Traders
Liechtenstein has a distinct legal framework for taxing digital assets, primarily its Blockchain Act, which clarifies how cryptocurrencies and related services are treated.
Professional Securities Trading and Crypto in Switzerland
In Switzerland, the tax treatment of crypto assets hinges on whether an individual is classified as a private investor or a professional securities trader.