From January 1, 2026, a new approach to tax control of crypto assets will come into effect in the European Union. This is not about a single 'EU crypto tax', but about a unified reporting system and automatic data exchange that fundamentally changes the level of transparency for tax authorities.
The key instrument of change becomes DAC8 — the eighth directive on administrative cooperation in taxation.
What is DAC8 in simple terms
DAC8 is an EU regulation that requires crypto platforms and digital asset providers:
to identify users (KYC + tax resident status),
to collect data on crypto transactions,
to transmit this data to tax authorities,
to ensure automatic exchange of information between EU countries.
The first reports for 2026 transactions will be sent to tax authorities in 2027.
What specific data is transmitted
Crypto service providers (exchanges, brokers, custodial wallets) must provide:
Full name / username
the country of tax residence
tax identification number (TIN)
the volumes of buying, selling, exchanging
the introduction and withdrawal of crypto assets
crypto-to-crypto exchanges
Important: there is no minimum reporting threshold.
Do tax rates change? No.
DAC8 does not establish new tax rates and does not unify taxes in the EU. Income tax rates on cryptocurrencies will continue to be determined by the national legislation of each country.
Other changes:
➡️ tax authorities now automatically receive data, rather than relying on voluntary declaration.
Interaction with MiCA
DAC8 operates in parallel with the MiCA (Markets in Crypto-Assets) regulation:
MiCA regulates the market and licensing,
DAC8 regulates tax transparency.
Together they form a comprehensive regulatory framework for the EU crypto market.
From 2026 in the EU
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