Bitcoin 丹麦最高法院认定应纳税的利润

By Bitcoin.com - 1 年前 - 阅读时间:2 分钟

Bitcoin 丹麦最高法院认定应纳税的利润

Profits from the sale of cryptocurrencies like bitcoin are taxable, according to two rulings by the Supreme Court of Denmark. The verdicts in the cases, which involve crypto purchases and payments as well as income received from bitcoin mining, uphold decisions of lower courts.

丹麦高等法院考虑根据现行法律对加密收益征税

Profits made from the sale of bitcoin are taxable in Denmark, the country’s Supreme Court has decided in two separate rulings 公布 星期四。 这两项决定都是针对丹麦税务部提起的诉讼,并确认了下级法院作出的判决。

在其中一起案件中,原告在 2011 年至 2015 年期间通过购买和第三方捐赠获得了一定数量的数字硬币,用于开发加密相关软件。 私人在 2017 年和 2018 年以更高的价格出售了它们。

According to the court in Copenhagen, the bitcoins were obtained for the purpose of speculation and therefore their sale cannot be relieved from taxation under the State Tax Act. Then, the crypto received as payment constituted turnover for the man’s non-business enterprise, also triggering tax liability.

这同样适用于另一种情况,在 2011 年至 2013 年期间,代币作为为数字货币开采提供计算能力的奖励而支付。矿工在 2018 年出售了部分赚取的加密货币以获利。彭博社引用的一份声明详细说明:

The Supreme Court assumes that bitcoin is generally only acquired with a view to being sold and, to a limited extent, to be used as a means of payment.

出售加密货币所得利润应征税的裁决可能会为斯堪的纳维亚国家的加密投资税收处理设定优先顺序。

欧盟国家当局一直在采取措施澄清对加密资产和相关利润的征税。 2022年XNUMX月,意大利政府 介绍 对加密交易的资本收益征收 26% 的税。 几个月前,葡萄牙 亮相 计划对他们征税 28%。 然而,在欧盟范围内 法规 对于加密资产尚未强制执行。

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原始来源: Bitcoin