The country (or countries) that claim you as a tax resident — usually determining which crypto tax rules apply to you.
Tax residency is the status that ties you to a country’s tax system. It is often based on domicile, days present, centre of vital interests, or similar tests — not merely citizenship.
Your crypto tax obligations (forms, rates, wealth tax, reporting) generally follow residency. Dual residency and year-of-move cases need treaty analysis.
Why it matters: using the wrong country’s software presets or forms is a foundational error.
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.