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Italy Tax Agency Issues Circular on Taxation of Crypto Assets

  • Italian Revenue Agency issued Circular No. 30/E on taxation of crypto assets
  • Topics covered include scope of taxation, relevant definitions, and EU Council Directive 2023/2026
  • Tax regime for crypto-asset holders before and after Jan. 1, 2023
  • 26 percent tax rate on capital gains from non-commercial crypto-asset transactions

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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