Reference guide with links to local authorities. Specific tax and regulatory claims are published only after the applicable primary guidance has been reviewed.
Local review · 2026-08-12
Next review: 2026-11-12
International virtual-asset standards, crypto tax reporting framework, and adoption methodology. Local rules can change; verify with the relevant authority before acting.
Tax
No current official national adoption figure is available to show.
No official figures are linked for this country.
Blue figures are older estimates without a verifiable official source: they are shown as context, not official data, and are not used to rank or score countries.
Europe · BAM
We are verifying the local framework against primary regulatory guidance. Use the linked official portal to confirm the current status, scope, and authorized providers before acting.
Check the linked official regulatory register or portal before choosing a provider.
Confirm tax treatment with the linked official guidance and a local professional where appropriate.
The Indirect Taxation Authority clarifies VAT for own-account mining and sale of mined virtual currency; it does not establish a general individual income-tax rate for crypto gains.
Official tax guidance: Indirect Taxation Authority: VAT treatment of cryptocurrency mining and sale
| Country | Users / investors | Adoption | P2P Vol. | Status | Exchange |
|---|---|---|---|---|---|
| 🇧🇦 Bosnia and HerzegovinaYou | No official figure | No official figure | No official figure | Verify | Verify |
| 🇪🇸 Spain | No official figure | 4.8% holders (2021, Banco de Espana) | No official figure | Regulated | — |
| 🇵🇹 Portugal | No official figure | 12.0% of respondents (ECB SPACE, 2024) | No official figure | Regulated | — |
| 🇩🇪 Germany | No official figure | 6% bought or paid (Bundesbank, 2025) | No official figure | Regulated | — |
| 🇬🇧 United Kingdom | No official figure | 12% holders (2024, FCA) | No official figure | Regulated | — |
| 🇫🇷 France | No official figure | 9% holders (2025) | No official figure | Regulated | — |
| 🇮🇹 Italy | No official figure | 18% of financial decision-makers (CONSOB, 2024) | No official figure | Regulated | — |
| 🇳🇱 Netherlands | No official figure | >20% of investors (AFM, 2025) | No official figure | Regulated | — |
| 🇨🇠Switzerland | No official figure | ~6% of respondents (SNB, 2022) | No official figure | Regulated | — |
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