Topic
Government rules on how digital-asset gains, income and transactions are taxed, including exemptions, reporting duties and rate structures.
German regulators issued 42 of the 72 MiCA authorizations granted across Europe in the third quarter, according to FinPlanet. All but one went to banks, yet the 65 banks in FinPlanet's count are under a fifth of the 363 licensed entities.
Reality
France's National Assembly Finance Committee adopted amendment I-CF1826 on Oct. 7, making Bitcoin or Ether swaps into USDC taxable from Jan. 1, 2027. Gains would be taxed with no cash-out, CryptoSlate reported, and the basis route moves one example's Bitcoin gain from €40,000 to €24,000.
Reality
South Korea's tax service expects to publish crypto guidance in November, before a 22% tax on gains above 2.5 million won starts on January 1, 2027. Staking, airdrops, hard forks and DeFi are still under review, so exchanges are building against rules not yet written.
Reality
France's Assembly finance committee adopted a rule making holders of €100,000 or more in self-custody crypto report it or face fines up to €10,000. The same committee then voted 31 to 3 against the budget's revenue section, and the government's original text contains none of its crypto amendments.
Reality
France's finance committee backed a crypto exit tax above €800,000 and wallet fines up to €10,000, then voted down the budget part holding them. The amendments lapse and must be re-tabled from Tuesday, ahead of a 20 October re-vote.
Reality
France's National Assembly finance committee backed a fine of up to €10,000 on undeclared self-custody crypto worth €100,000 or more. It then voted 31 to 3 against the 2027 revenue section, so Cointelegraph, citing Clubic, reports the clause must be resubmitted.
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France's parliamentary Finance Committee approved a tax on crypto-to-stablecoin conversions for the 2027 budget, though the measure is not yet law. A companion 10-year loss carry-forward, reported by crypto.news, makes the cost-basis choice on pre-2027 coins the decision to get right.
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Deblock, Lyzi and Waltio executives want France to tax crypto-to-stablecoin swaps, ending a 2019 rule that defers tax until holders cash out or spend. They argue the deferral leaves money parked in stablecoins and slows the build-out of French payment infrastructure.
Reality
U.S. crypto investors on extension must file 2025 returns by Oct. 15 from Form 1099-DA statements that mostly report sale proceeds without cost basis. Taxes were generally due in April, so what the date now tests is whether filers can document what they paid.
Reality
US crypto holders on extension must file 2025 returns by October 15 or pay a failure-to-file penalty of 5% of unpaid tax a month. The percentage applies only to tax not paid in April, so the date costs most for filers who underpaid in spring and still cannot document their cost basis.
Reality
Illinois agreed to delay its 0.2% crypto transaction tax six months, to July 1, 2027, in a joint motion a judge must still approve. The law stays on the books while two lawsuits proceed, so brokers who must collect it get more time to build for a levy that can still arrive in July.
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Ten percent of Hill aides polled by Punchbowl News expect a digital-asset tax bill to pass before Dec. 31, 2026. Crypto firms and investors face year-end and 2027 under current rules while the House bill's $10 fee exemption and wash-sale extension wait on a crowded lame-duck Senate.
Reality
South Korea's Financial Services Commission proposed rules on October 1 letting stocks, bonds and funds trade as tokens from February 4, 2027. Comments close November 11, while bills from both main parties would push the January 1 crypto income tax back as far as 2030.
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Korea's licensed crypto exchanges lost 78% of operating income and a third of their combined market capitalization in H1 2026, a regulator survey shows. Bitcoin fell by the same third over the half, so the case for an exodus to offshore leverage has to rest on won deposits and turnover, figures that fit a move into Korean stocks just as well.
Reality
Coinbase's x402 lets AI agents pay in USDC for under $0.001 a transaction, yet CryptoBriefing reports US rules make every payment a taxable event. Coinbase has not formally addressed the reporting load, so each agent's cost-basis records become its deployer's job.
Reality
Sen. Steve Daines's 13-section draft would stop taxing near-$1 stablecoin payments and network fees of $10 or less, while extending wash-sale rules to crypto. The relief goes to people who spend stablecoins, and the cost falls on trading desks that sell at a loss and buy straight back.
Reality
Illinois has published draft rules for its 0.2% tax on the value of crypto transactions, owed from Jan. 1, 2027 whether a trade gains or loses. The carve-outs make a fee paid to a broker or protocol the trigger for much of the tax, so active traders on venues that charge fees would pay most of it.
Reality
Germany's draft crypto rules would tax half the sale value when a holder can't prove the purchase price, a bill near 13% of gross proceeds. The default assumes every coin doubled, so sellers at a loss or a thin gain pay more than their records would cost.
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Lee Hyoung-il told the National Assembly that virtual assets belong in the other-income category and that the National Tax Service will publish the operative rules by the end of this year, while capital gains taxation of securities waits for calmer markets.
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Astana's own figures put regulated crypto volume at $320 million in 2023 and $10.5 billion in 2025, with $5.5 billion booked in the first half of 2026. Doubled, that is an $11 billion pace, barely above last year.
Reality
Invest · September 6, 2026 · Confirmed5 publishers