Budget Law 2025 crypto tax amendments
Also known as: Italy Crypto Tax Reform 2026
Overview
Key Details
Jurisdiction
ItalyRegulator
Agenzia delle Entrate
Law Type
Tax Rule
Status
In ForceOfficial Law Number
Law 207/2024
Official Title
Budget Law 2025 crypto tax amendments
Effective Date
Effective date not specified
Topics Covered
Who This Law Applies To
Key Requirements
Official Sources
Related Laws
Legislative Decree 5 September 2024, No. 129
Italy adapts national law to MiCAR, allocates competence between Consob and Banca d'Italia, and creates domestic investigation, enforcement, sanction and transition rules. Current state: In force from 2024-09-14 alongside directly applicable MiCAR
Italy MiCA Framework
Regulation (EU) 2023/1114 and Italian implementation
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OECD/G20 Crypto-Asset Reporting Framework (CARF)
Crypto-Asset Reporting Framework (CARF) and Amendments to the Common Reporting Standard
The OECD/G20 Crypto-Asset Reporting Framework (CARF) creates global due-diligence and reporting rules for reporting crypto-asset service providers, supporting annual cross-border exchange of crypto-asset tax information among implementing jurisdictions. It also includes amendments to the Common Reporting Standard and an XML schema implementation package. National CARF laws should link to this canonical profile.
South Africa Crypto CARF
Crypto-Asset Reporting Framework implementation
Introduces due-diligence and transaction reporting for covered CASPs.
Portugal Crypto Tax Framework
State Budget Law 2023 crypto tax provisions
Introduces express tax treatment for qualifying crypto-asset gains and income.
New Zealand Cryptoasset Tax Guidance
Inland Revenue Cryptoassets Guidance
Explains that cryptoassets are property and many disposal profits are taxable income.
