Crypto tax news, for your country.
When the law on crypto changes in your country, you read it here, with what it means for your return.
- Austria
Austria: you choose which units leave your address, and a token merge is a swap
The finance ministry's 2026 maintenance decree to the income tax guidelines, issued on 21 April 2026, writes two answers into them. Where units of the same crypto sit at one address and not all of them were acquired after 28 February 2021, § 3 of the crypto regulation lets the taxpayer choose, from…
DAC8: crypto-asset service providers report from 2026
Council Directive (EU) 2023/2226 of 17 October 2023 has every member state require crypto-asset service providers to report their users' transactions, and the member states exchange what they collect. They apply it from 1 January 2026, so 2026 is the first reported year: this is about what a tax…
- Austria
Austria: the moving average price, per crypto address, from 2023
For crypto flowing in after 31 December 2022, Austria takes as the cost of a disposal the moving average price in euro of every unit of that crypto on the same address; before that, the unit acquired earlier counted as sold first.
- Austria
Austria: crypto as capital income at 27.5%, with no holding period
From 1 March 2022 a realised gain on crypto is capital income in Austria, taxed at 27.5% however long it was held, and the rules reach crypto acquired after 28 February 2021. An exchange of one crypto asset for another is no realisation at all.