{
  "schemaVersion": 1,
  "title": "Crypto tax reporting by country",
  "url": "https://dyor.tax/crypto-tax-reporting-by-country",
  "version": "2026-09-13",
  "publishedAt": "2026-09-13",
  "checkedAt": "2026-09-13",
  "language": "en",
  "publisher": "DYOR.tax",
  "description": "A primary-source comparison of reporting periods, cost treatment, records and individual tax-return routes in 14 countries.",
  "scope": "Resident individuals holding crypto on their own account. Country rows describe selected published reporting rules, not complete tax advice or DYOR product capabilities. Rates, thresholds, deadlines, business rules and every additional disclosure are outside this comparison.",
  "methodology": "DYOR compiled this comparison from the linked tax-authority publications. It is an editorial synthesis, not a survey or government dataset. Records lists are practical checklists drawn from those sources. Reference periods are stated per country; the checking date is not a claim that every rule began on that date. Where the cited authority does not establish a universal matching method, no such method is inferred.",
  "countries": [
    {
      "code": "US",
      "name": "United States",
      "slug": "united-states",
      "currency": "USD",
      "period": {
        "label": "2025",
        "start": "2025-01-01",
        "end": "2025-12-31"
      },
      "basisLabel": "Wallet/account identification; FIFO fallback",
      "basis": "For 2025 onward, identify disposed units within the relevant wallet/account. Specific identification needs timely evidence; otherwise FIFO applies within that wallet/account.",
      "records": "Dates, units, USD values, acquisition costs, fees and transfers between identified wallets/accounts.",
      "formLabel": "Form 8949 + Schedule D",
      "filing": "Capital-asset disposals generally go through Form 8949 and Schedule D, subject to IRS reporting exceptions.",
      "scope": "Capital holdings only. Income receipts and broker reporting need separate treatment; a broker statement can omit acquisition basis.",
      "sourceIds": [
        "us-irs",
        "us-form"
      ],
      "productUrl": "https://dyor.tax/crypto-tax-calculator-usa",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "GB",
      "name": "United Kingdom",
      "slug": "united-kingdom",
      "currency": "GBP",
      "period": {
        "label": "2025–26",
        "start": "2025-04-06",
        "end": "2026-04-05"
      },
      "basisLabel": "Same-day → 30-day → Section 104",
      "basis": "Fungible tokens use same-day matching, then qualifying acquisitions in the following 30 days, then the token’s Section 104 pool.",
      "records": "Complete history, GBP values, pool balances and purchases after year-end that can affect 30-day matching.",
      "formLabel": "SA108 with Self Assessment",
      "filing": "Report chargeable gains in the cryptoasset section of the applicable SA108 / online Self Assessment return.",
      "scope": "Each token type has its own pool. NFTs are not pooled. Income receipts require separate treatment.",
      "sourceIds": [
        "uk-pool",
        "uk-records",
        "uk-form"
      ],
      "productUrl": "https://dyor.tax/crypto-tax-calculator-uk",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "CA",
      "name": "Canada",
      "slug": "canada",
      "currency": "CAD",
      "period": {
        "label": "2025",
        "start": "2025-01-01",
        "end": "2025-12-31"
      },
      "basisLabel": "Average adjusted cost base",
      "basis": "Capital-property gains use adjusted cost base (ACB). The CRA’s identical-property rules require average cost, rather than choosing individual acquisition lots.",
      "records": "CAD transaction values, fees, full acquisition history, related transfers and evidence for loss adjustments.",
      "formLabel": "Schedule 3",
      "filing": "Report capital dispositions on Schedule 3. Business activity follows a different income-reporting route.",
      "scope": "Capital versus business classification comes first. Superficial-loss adjustments can change an otherwise correct ACB calculation.",
      "sourceIds": [
        "ca-income",
        "ca-acb",
        "ca-records"
      ],
      "productUrl": "https://dyor.tax/crypto-tax-calculator-canada",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "AU",
      "name": "Australia",
      "slug": "australia",
      "currency": "AUD",
      "period": {
        "label": "2025–26",
        "start": "2025-07-01",
        "end": "2026-06-30"
      },
      "basisLabel": "Documented asset cost base",
      "basis": "Calculate each investment disposal using its proceeds and substantiated cost base. This comparison does not infer a mandatory FIFO method from ATO guidance.",
      "records": "AUD acquisition/disposal values, dates, fees, transaction purpose and exchange/wallet evidence.",
      "formLabel": "Individual return: capital gains",
      "filing": "Report investment capital gains or losses through the capital-gains section in myTax, or item 18 of the 2026 paper individual return.",
      "scope": "Investment CGT scope. Business, personal-use assets and discount eligibility require separate analysis.",
      "sourceIds": [
        "au-records",
        "au-cgt",
        "au-return"
      ],
      "productUrl": "https://dyor.tax/crypto-tax-calculator-australia",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "NZ",
      "name": "New Zealand",
      "slug": "new-zealand",
      "currency": "NZD",
      "period": {
        "label": "2025–26",
        "start": "2025-04-01",
        "end": "2026-03-31"
      },
      "basisLabel": "FIFO or weighted average cost",
      "basis": "IRD permits FIFO or weighted average cost when working out the cost of disposed cryptoassets. Include all wallets and platforms.",
      "records": "NZD values, costs, fees, transaction types and holdings reconciled at 31 March.",
      "formLabel": "IR3",
      "filing": "Declare taxable cryptoasset net income or loss in the individual income tax return, IR3.",
      "scope": "Whether receipts or disposals are taxable depends on the activity. Trading-stock rules and complex DeFi require additional review.",
      "sourceIds": [
        "nz-method",
        "nz-records",
        "nz-return"
      ],
      "productUrl": "https://dyor.tax/crypto-tax-calculator-nz",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "IN",
      "name": "India",
      "slug": "india",
      "currency": "INR",
      "period": {
        "label": "FY 2025–26 / AY 2026–27",
        "start": "2025-04-01",
        "end": "2026-03-31"
      },
      "basisLabel": "Transaction-wise acquisition cost",
      "basis": "Schedule VDA records acquisition cost and consideration for each transfer. The cited form does not prescribe a universal FIFO matching rule.",
      "records": "Transfer and acquisition dates, INR consideration, documented acquisition cost and income classification.",
      "formLabel": "Schedule VDA in ITR-2 / ITR-3",
      "filing": "Eligible non-business individuals use ITR-2; business/professional income can require ITR-3. Complete the applicable Schedule VDA.",
      "scope": "VDA loss restrictions and tax deducted at source need separate reconciliation. A software matching default is not a statutory election.",
      "sourceIds": [
        "in-form",
        "in-return"
      ],
      "productUrl": "https://dyor.tax/crypto-tax-calculator-india",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "ZA",
      "name": "South Africa",
      "slug": "south-africa",
      "currency": "ZAR",
      "period": {
        "label": "2026 tax year",
        "start": "2025-03-01",
        "end": "2026-02-28"
      },
      "basisLabel": "Classification-dependent cost treatment",
      "basis": "Determine revenue or capital character first. SARS describes deductible expenditure for revenue activity and base-cost adjustments for capital gains.",
      "records": "ZAR proceeds, acquisition costs, expenses and evidence of investment intent or trading activity.",
      "formLabel": "ITR12",
      "filing": "Declare crypto income/gains in the appropriate ITR12 sections for the activity.",
      "scope": "No universal FIFO rule is inferred here. CARF is a separate provider-reporting framework, not a replacement for the taxpayer’s return.",
      "sourceIds": [
        "za-tax",
        "za-return",
        "za-period"
      ],
      "productUrl": "https://dyor.tax/crypto-tax-calculator-south-africa",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "DE",
      "name": "Germany",
      "slug": "germany",
      "currency": "EUR",
      "period": {
        "label": "2025",
        "start": "2025-01-01",
        "end": "2025-12-31"
      },
      "basisLabel": "Unit identification; wallet-level fallback",
      "basis": "Start with unit identification. If unavailable, the BMF describes earliest-first holding periods and average valuation; FIFO valuation is allowed as a simplification, wallet by wallet.",
      "records": "Acquisition/disposal timestamps, EUR values, fees, holding periods, wallet identity and the method applied.",
      "formLabel": "Anlage SO",
      "filing": "Report taxable private disposals and relevant other crypto income in the applicable Anlage SO sections.",
      "scope": "Private assets only. Keep the selected method for each token in a wallet until that holding is exhausted.",
      "sourceIds": [
        "de-bmf",
        "de-return"
      ],
      "productUrl": "https://dyor.tax/de/",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "AT",
      "name": "Austria",
      "slug": "austria",
      "currency": "EUR",
      "period": {
        "label": "2025",
        "start": "2025-01-01",
        "end": "2025-12-31"
      },
      "basisLabel": "Moving average per address/wallet",
      "basis": "For the covered regime, successive purchases of the same cryptocurrency held in the same address/wallet use a moving average in EUR.",
      "records": "Acquisition dates, EUR costs, wallet allocation and domestic withholding/provider tax statements.",
      "formLabel": "E1 / E1kv where declaration is needed",
      "filing": "Capital income requiring assessment belongs in the income tax return and capital-income supplement; final withholding can settle the liability.",
      "scope": "New-regime scope generally covers acquisitions after 28 February 2021. Legacy holdings and withholding status must be separated.",
      "sourceIds": [
        "at-bmf",
        "at-return"
      ],
      "productUrl": "https://dyor.tax/at/",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "BR",
      "name": "Brazil",
      "slug": "brazil",
      "currency": "BRL",
      "period": {
        "label": "2025 / IRPF 2026",
        "start": "2025-01-01",
        "end": "2025-12-31"
      },
      "basisLabel": "Acquisition cost; custody-specific regime",
      "basis": "Preserve acquisition cost and custody details before selecting treatment. Qualifying foreign financial investments follow rules distinct from domestic capital-gains treatment.",
      "records": "BRL acquisition evidence, asset identifiers, custodian/location, holdings and disposal proceeds.",
      "formLabel": "IRPF; other disclosures may apply",
      "filing": "Review Bens e Direitos and the applicable income/gains sections. Separate transaction-information obligations may also apply.",
      "scope": "Foreign custody can change the regime. Do not apply a domestic monthly calculation to every holding; 2026 DeCripto changes concern separate reporting.",
      "sourceIds": [
        "br-return",
        "br-assets",
        "br-reporting"
      ],
      "productUrl": "https://dyor.tax/br/",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "ES",
      "name": "Spain",
      "slug": "spain",
      "currency": "EUR",
      "period": {
        "label": "2025",
        "start": "2025-01-01",
        "end": "2025-12-31"
      },
      "basisLabel": "FIFO for homogeneous coins",
      "basis": "For private-investor disposals of homogeneous virtual currencies, the earliest acquired units are treated as sold first (FIFO).",
      "records": "EUR acquisition/disposal values, expenses, dates and complete history for each homogeneous currency.",
      "formLabel": "IRPF / Modelo 100",
      "filing": "Declare investor capital gains and losses in the relevant IRPF virtual-currency section.",
      "scope": "This row covers income-tax disposals. Wealth taxes, overseas-asset disclosures and business activity can require additional reporting.",
      "sourceIds": [
        "es-method",
        "es-return"
      ],
      "productUrl": "https://dyor.tax/es/",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "FR",
      "name": "France",
      "slug": "france",
      "currency": "EUR",
      "period": {
        "label": "2025 / return 2026",
        "start": "2025-01-01",
        "end": "2025-12-31"
      },
      "basisLabel": "Household portfolio formula",
      "basis": "Private-asset gains use the statutory share of the household’s total digital-asset portfolio acquisition cost, based on portfolio value at each taxable disposal.",
      "records": "EUR disposal proceeds, total portfolio value at each disposal and the remaining portfolio acquisition-cost history.",
      "formLabel": "2086 → 2042 C",
      "filing": "Calculate private-asset gains on 2086 and carry the result to 2042 C; foreign accounts can require 3916–3916 bis.",
      "scope": "This is not a per-coin FIFO calculation. Professional activity follows different rules.",
      "sourceIds": [
        "fr-form",
        "fr-return"
      ],
      "productUrl": "https://dyor.tax/fr/",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "IT",
      "name": "Italy",
      "slug": "italy",
      "currency": "EUR",
      "period": {
        "label": "2025 / Redditi PF 2026",
        "start": "2025-01-01",
        "end": "2025-12-31"
      },
      "basisLabel": "Declarative LIFO; administered average",
      "basis": "Circular 30/E specifies LIFO for same-name assets in the declarative regime. The administered regime uses weighted average cost through the intermediary.",
      "records": "Documented EUR acquisition costs, disposal proceeds, asset quantities, custody and any elected revaluation evidence.",
      "formLabel": "Quadro RT / RW in Redditi PF",
      "filing": "For the Redditi PF route, review Quadro RT for crypto gains and Quadro RW for applicable monitoring/asset-tax obligations.",
      "scope": "The filing route and intermediary regime matter. Use the 2026 instructions for 2025 transactions, rather than thresholds from the 2023 circular.",
      "sourceIds": [
        "it-method",
        "it-return"
      ],
      "productUrl": "https://dyor.tax/it/",
      "checkedAt": "2026-09-13"
    },
    {
      "code": "PL",
      "name": "Poland",
      "slug": "poland",
      "currency": "PLN",
      "period": {
        "label": "2025",
        "start": "2025-01-01",
        "end": "2025-12-31"
      },
      "basisLabel": "Annual documented costs + carryforward",
      "basis": "Aggregate qualifying documented acquisition/disposal costs by tax year, including unused costs carried forward. This is not a lot-by-lot FIFO gain calculation.",
      "records": "PLN sale proceeds, documented eligible costs in the year and unused costs from earlier returns.",
      "formLabel": "PIT-38, Part E",
      "filing": "Report virtual-currency revenue and costs in PIT-38; qualifying costs are reported even in a year without disposal revenue.",
      "scope": "Crypto-to-crypto exchanges are not taxable disposals under the cited rules. Not every expense is a qualifying acquisition/disposal cost.",
      "sourceIds": [
        "pl-tax",
        "pl-return"
      ],
      "productUrl": "https://dyor.tax/pl/",
      "checkedAt": "2026-09-13"
    }
  ],
  "sources": [
    {
      "id": "us-irs",
      "publisher": "Internal Revenue Service",
      "title": "Digital asset transactions: frequently asked questions",
      "url": "https://www.irs.gov/individuals/international-taxpayers/frequently-asked-questions-on-digital-asset-transactions",
      "locator": "Basis identification, wallet/account rules and reporting; FAQs for transactions from 1 January 2025",
      "applicability": "2025 and later transactions",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "us-form",
      "publisher": "Internal Revenue Service",
      "title": "2025 Instructions for Form 8949",
      "url": "https://www.irs.gov/pub/irs-prior/i8949--2025.pdf",
      "locator": "Digital assets; Form 8949 and Schedule D; reporting exceptions",
      "applicability": "Tax year 2025",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "uk-pool",
      "publisher": "HM Revenue & Customs",
      "title": "CRYPTO22200: pooling",
      "url": "https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto22200",
      "locator": "Section 104 pool, same-day rule and acquisitions within 30 days",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "uk-records",
      "publisher": "HM Revenue & Customs",
      "title": "CRYPTO10400: records",
      "url": "https://www.gov.uk/hmrc-internal-manuals/cryptoassets-manual/crypto10400",
      "locator": "Transaction details, GBP values, holdings and wallet records",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "uk-form",
      "publisher": "HM Revenue & Customs",
      "title": "Capital gains summary: SA108",
      "url": "https://www.gov.uk/government/publications/self-assessment-capital-gains-summary-sa108",
      "locator": "2025–26 form and notes; cryptoasset section",
      "applicability": "Tax year 6 April 2025–5 April 2026",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "ca-income",
      "publisher": "Canada Revenue Agency",
      "title": "Reporting income from crypto-asset transactions",
      "url": "https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/cryptocurrency-guide/income-crypto-transactions.html",
      "locator": "Business income versus capital gains; proceeds, adjusted cost base and expenses",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "ca-acb",
      "publisher": "Canada Revenue Agency",
      "title": "Capital Gains – 2025",
      "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4037/capital-gains.html",
      "locator": "Chapter 3: identical properties; average adjusted cost base; Schedule 3",
      "applicability": "Tax year 2025",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "ca-records",
      "publisher": "Canada Revenue Agency",
      "title": "Keeping books and records of crypto-assets",
      "url": "https://www.canada.ca/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/cryptocurrency-guide/books-records-crypto.html",
      "locator": "Transaction records and CAD valuations",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "au-records",
      "publisher": "Australian Taxation Office",
      "title": "Keeping crypto records",
      "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments/keeping-crypto-records",
      "locator": "Acquisition/disposal evidence, AUD values and wallet/exchange records",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "au-cgt",
      "publisher": "Australian Taxation Office",
      "title": "Crypto asset investments",
      "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments",
      "locator": "CGT asset disposals and record keeping",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "au-return",
      "publisher": "Australian Taxation Office",
      "title": "How to work out and report CGT on crypto",
      "url": "https://www.ato.gov.au/individuals-and-families/investments-and-assets/crypto-asset-investments/how-to-work-out-and-report-cgt-on-crypto",
      "locator": "Calculating your CGT; Report CGT on crypto assets in your tax return (myTax or item 18 for 2026)",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "nz-method",
      "publisher": "Inland Revenue",
      "title": "Calculating cryptoasset income",
      "url": "https://www.ird.govt.nz/cryptoassets/taxing/income-expenses/calculating-cryptoasset-income",
      "locator": "FIFO or weighted average cost; all wallets; 31 March reconciliation",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "nz-records",
      "publisher": "Inland Revenue",
      "title": "Record keeping for cryptoassets",
      "url": "https://www.ird.govt.nz/cryptoassets/taxing/record-keeping",
      "locator": "NZD transaction values, opening/closing holdings and wallet records",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "nz-return",
      "publisher": "Inland Revenue",
      "title": "Taxing cryptoasset income",
      "url": "https://www.ird.govt.nz/cryptoassets/taxing",
      "locator": "IR3 and income/expense calculation",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "in-form",
      "publisher": "Income Tax Department / CBDT",
      "title": "ITR-2: Notification 46/2026",
      "url": "https://www.incometax.gov.in/iec/foportal/sites/default/files/2026-04/Notification%20No.46_2026.pdf",
      "locator": "Schedule VDA: acquisition date, transfer date, cost, consideration and income",
      "applicability": "Assessment year 2026–27; financial year 2025–26",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "in-return",
      "publisher": "Income Tax Department",
      "title": "ITR-2 user manual",
      "url": "https://www.incometax.gov.in/iec/foportal/help/all-topics/e-filing-services/file-itr-2-online/itr-2-UM",
      "locator": "Schedule VDA and eligible individual/HUF return",
      "applicability": "Assessment year 2026–27",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "za-tax",
      "publisher": "South African Revenue Service",
      "title": "Crypto Assets & Tax",
      "url": "https://www.sars.gov.za/individuals/crypto-assets-tax/",
      "locator": "Revenue versus capital classification and allowable expenditure/base cost",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "za-return",
      "publisher": "South African Revenue Service",
      "title": "Budget 2026 frequently asked questions",
      "url": "https://www.sars.gov.za/about/sars-tax-and-customs-system/budget/budget-2026-frequently-asked-questions/",
      "locator": "Taxation of Crypto-Assets & CARF; ITR12; reporting framework does not change taxation",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "za-period",
      "publisher": "South African Revenue Service",
      "title": "Tax years",
      "url": "https://www.sars.gov.za/tax-rates/",
      "locator": "2026 tax year dates",
      "applicability": "1 March 2025–28 February 2026",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "de-bmf",
      "publisher": "Federal Ministry of Finance, Germany",
      "title": "Income tax treatment of specific crypto-assets",
      "url": "https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Einkommensteuer/2025-03-06-einzelfragen-kryptowerte-englisch.pdf?__blob=publicationFile&v=3",
      "locator": "Courtesy translation: paragraphs 53–62, 87 and 100–104; German original governs",
      "applicability": "Circular of 6 March 2025; private asset rules",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "de-return",
      "publisher": "German tax authorities / ELSTER",
      "title": "Income tax return instructions 2025",
      "url": "https://www.elster.de/eportal/helpGlobal?themaGlobal=help_est_ufa_10_2025",
      "locator": "Anlage SO; income and private sales of crypto-assets",
      "applicability": "Tax year 2025",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "at-bmf",
      "publisher": "Federal Ministry of Finance, Austria",
      "title": "Tax treatment of cryptocurrencies",
      "url": "https://www.bmf.gv.at/themen/steuern/sparen-veranlagen/steuerliche-behandlung-von-kryptowaehrungen.html",
      "locator": "Realised gains, moving average, withholding and legacy/new assets",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "at-return",
      "publisher": "Federal Ministry of Finance, Austria",
      "title": "Income tax forms: E1 and E1kv",
      "url": "https://service.bmf.gv.at/service/anwend/formulare/show_mast.asp?STyp=&Typ=SM&s=E",
      "locator": "E1kv supplementary return for capital income; select the relevant year",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "br-return",
      "publisher": "Receita Federal",
      "title": "IRPF: special situations",
      "url": "https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/preenchimento/manual-mir/situacoes-especificas",
      "locator": "Financial investments abroad; virtual assets and foreign custody",
      "applicability": "IRPF 2026 guidance for calendar year 2025",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "br-assets",
      "publisher": "Receita Federal",
      "title": "Income tax return changes by year",
      "url": "https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/novidades/anos-anteriores",
      "locator": "Crypto-assets in Bens e Direitos, Grupo 08; custody and asset identification",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "br-reporting",
      "publisher": "Receita Federal",
      "title": "Crypto-asset reporting",
      "url": "https://www.gov.br/receitafederal/pt-br/assuntos/orientacao-tributaria/declaracoes-e-demonstrativos/criptoativos",
      "locator": "Separate transaction disclosures: IN 1888/2019 and DeCripto / IN 2291/2025",
      "applicability": "Select the rule applicable to the transaction period; 2026 transition is separate from IRPF 2025 income",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "es-method",
      "publisher": "Agencia Tributaria",
      "title": "IRPF 2025: buying and selling virtual currencies",
      "url": "https://sede.agenciatributaria.gob.es/Sede/en_gb/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c11-ganancias-perdidas-patrimoniales/monedas-virtuales/compra-venta-monedas-virtuales-tributacion-inversor.html",
      "locator": "Private investor gains/losses; FIFO for homogeneous virtual currencies",
      "applicability": "Tax year 2025",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "es-return",
      "publisher": "Agencia Tributaria",
      "title": "Renta 2025: practical manual",
      "url": "https://sede.agenciatributaria.gob.es/Sede/Ayuda/25Manual/100.html",
      "locator": "IRPF / Modelo 100; virtual currency gains and losses",
      "applicability": "Tax year 2025",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "fr-form",
      "publisher": "Direction générale des Finances publiques",
      "title": "2086 form and instructions",
      "url": "https://www.impots.gouv.fr/formulaire/2086/declaration-des-plus-ou-moins-values-de-cessions-dactifs-numeriques",
      "locator": "2026 form and notice: household portfolio formula",
      "applicability": "2026 return for 2025 income",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "fr-return",
      "publisher": "Direction générale des Finances publiques",
      "title": "How to declare digital asset gains and losses",
      "url": "https://www.impots.gouv.fr/particulier/questions/comment-declarer-les-plus-ou-moins-values-sur-cessions-dactifs-numeriques",
      "locator": "2086, 2042 C and foreign digital asset accounts; private versus professional activity",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "it-method",
      "publisher": "Agenzia delle Entrate",
      "title": "Circular 30/E of 27 October 2023",
      "url": "https://www.agenziaentrate.gov.it/portale/documents/20143/5589638/Circolare+criptoattivita+del+27+ottobre+2023.pdf",
      "locator": "Sections 3.1–3.2.2, pages 49–60: documented cost, declarative LIFO and administered weighted average",
      "applicability": "Post-2023 method rules; use 2026 return instructions for 2025 filing, not old thresholds",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "it-return",
      "publisher": "Agenzia delle Entrate",
      "title": "Redditi PF 2026: Fascicolo 2 instructions",
      "url": "https://infoprecompilata.agenziaentrate.gov.it/portale/documents/d/guest/pf2_istruzioni_2026.pdf",
      "locator": "Quadro RT section V-A and Quadro RW; crypto-asset costs and reporting",
      "applicability": "2026 return for tax year 2025",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "pl-tax",
      "publisher": "Ministry of Finance, Poland",
      "title": "Disposal of cryptocurrencies",
      "url": "https://podatki.gov.pl/podatki-osobiste/pit/informacje-podstawowe/co-jest-opodatkowane/zbycie-kryptowalut",
      "locator": "PIT-38, annual documented costs and unused cost carryforward",
      "applicability": "General guidance; see the country row for its reference period",
      "checkedAt": "2026-09-13"
    },
    {
      "id": "pl-return",
      "publisher": "Ministry of Finance, Poland",
      "title": "PIT-38 for 2025: information brochure",
      "url": "https://www.podatki.gov.pl/media/g5ebnm2e/broszura-do-pit-38-za-2025-r.pdf",
      "locator": "Part E: virtual currency revenue, current costs and previous unused costs",
      "applicability": "Tax year 2025",
      "checkedAt": "2026-09-13"
    }
  ]
}