Chaque guide pays suit le même ordre : statut juridique, impôts des particuliers, impôts des entreprises, obligations de déclaration, plateformes et KYC, et auto-conservation. Chaque page se termine par ses sources officielles et le mois de notre dernière vérification.
- Australia (en anglais)Crypto in Australia at a glance: capital gains tax and the 2027 changes, company tax and GST, filing deadlines, AUSTRAC registration, ASIC licensing and self-custody, with a page per topic.
- Canada (en anglais)Crypto in Canada at a glance: registration with securities regulators and FINTRAC, capital gains or business income under CRA rules, corporate tax, filing, CARF and self-custody, with a page per topic.
- FranceLes crypto-actifs en France en bref : agrément MiCA par l'AMF, flat tax de 31,4 % sur les plus-values, impôt sur les sociétés, délais de déclaration, déclaration des comptes à l'étranger, DAC8 et auto-conservation, avec une page par thème.
- Germany (en anglais)Crypto in Germany at a glance: BaFin and MiCA, the one-year holding period and €1,000 limit, corporate tax, filing deadlines, KStTG reporting and the draft reform, with a page per topic.
- India (en anglais)Crypto in India at a glance: the flat 30% VDA tax and 1% TDS, the Income-tax Act 2025, filing deadlines, FIU-IND registration of exchanges and self-custody, with a page per topic.
- Ireland (en anglais)Crypto in Ireland at a glance: capital gains tax, the €1,270 exemption, corporation tax, filing and payment deadlines, DAC8, MiCA licensing by the Central Bank of Ireland and self-custody, with a page per topic.
- Italy (en anglais)Crypto in Italy at a glance: MiCA licensing by CONSOB, the 33% tax on crypto gains from 2026, the 0.2% tax on holdings, filing deadlines, DAC8 and self-custody, with a page per topic.
- Netherlands (en anglais)Crypto in the Netherlands at a glance: MiCA licensing by the AFM, box 3 tax, corporate income tax, filing deadlines, DAC8 and self-custody, with a page per topic.
- Portugal (en anglais)Crypto in Portugal at a glance: MiCA authorization by Banco de Portugal, the 365-day rule and 28% rate, corporate income tax, filing deadlines, DAC8 and self-custody, with a page per topic.
- Singapore (en anglais)Crypto in Singapore at a glance: no capital gains tax, IRAS rules on trading, 17% corporate tax, GST on digital payment tokens, filing deadlines, CARF, MAS licensing and self-custody, with a page per topic.
- Spain (en anglais)Crypto in Spain at a glance: MiCA authorization by the CNMV, income tax on gains and staking, wealth tax, corporate income tax, the modelo 721 and self-custody, with a page per topic.
- Switzerland (en anglais)Crypto in Switzerland at a glance: FINMA and SRO supervision, tax-free private gains and wealth tax, profit tax and VAT, filing deadlines, CARF and self-custody, with a page per topic.
- United Arab Emirates (en anglais)Crypto in the United Arab Emirates at a glance: VARA, ADGM, DFSA and CMA licensing, no personal income tax, 9% corporate tax, VAT exemption for crypto transfers, CARF reporting and self-custody, with a page per topic.
- United Kingdom (en anglais)Crypto in the United Kingdom at a glance: FCA registration and the new regime from 2027, Capital Gains Tax, corporation tax, filing deadlines, CARF and self-custody, with a page per topic.
- United States (en anglais)Crypto in the United States at a glance: IRS property treatment and capital gains rates, Form 1099-DA, FinCEN and state licensing, the CLARITY and GENIUS Acts, and self-custody, with a page per topic.
Il s’agit d’une information générale, pas d’un conseil juridique ou fiscal. Les règles changent souvent : vérifiez les sources officielles citées sur chaque page.