Rules that disallow loss claims when you repurchase a “substantially identical” asset within a window — crypto treatment is jurisdiction-specific.
Wash-sale rules (notably in US securities tax) prevent claiming a loss if you repurchase a substantially identical asset around the sale date.
Whether and how wash-sale rules apply to crypto differs by country and can change. Do not assume equities wash-sale logic automatically maps to tokens.
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.