A protocol split that can create a new asset alongside the original — tax timing depends on local guidance.
A hard fork is a consensus-breaking upgrade that may leave holders with balances on both the original and a new chain.
Some jurisdictions tax the new asset as income when received/controllable; others defer until disposal. Document snapshot dates and which chain you actually control.
Educational definition — not tax advice. Rules vary by country.
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Bi-weekly crypto tax & regulation notes. Educational only, not tax advice.
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South Korea’s virtual-asset tax is scheduled for 2027 (~22% above ₩2.5M). What to track in 2026 so cost basis is ready.
Mexico crypto tax 2026: LISR, progressive ISR, FIFO, permuta (crypto↔crypto), and the April 30 filing window — educational overview.
Campagne 2026 : PFU 31,4 %, formulaire 2086, 3916-bis et checklist déclaration crypto pour résidents fiscaux français.