A tax on the value of assets you hold (including crypto) at a valuation date — common in some countries even when capital gains are limited.
Wealth tax (or net-worth tax) is levied on the value of assets owned at a given date, not only on gains when you sell.
In some jurisdictions (notably parts of Europe), private crypto holders may primarily face wealth tax / wealth declaration rather than capital gains on every disposal — valuation method and reporting duties still apply.
Why it matters: year-end balances and fair valuations can matter as much as transaction history.
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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