Glossary

Crypto Tax Glossary

Key terms and concepts used across our crypto tax guides, to help you navigate local rules with confidence.

Decentralized exchange (DEX)

On-chain swap protocols without a traditional custodian — tax history comes from wallet transactions, not a single CSV.

A custodial trading platform that holds user assets and typically provides CSV/API exports for tax reporting.

Intentionally realizing losses to offset gains — useful only when local rules allow and wash-sale-type restrictions are respected.

Rules that disallow loss claims when you repurchase a “substantially identical” asset within a window — crypto treatment is jurisdiction-specific.

UK HMRC process for individuals to report income and capital gains, including crypto disposals when required.

French tax form used to report taxable disposals of digital assets for individuals under the flat crypto gains regime.

US IRS form used to report capital gains and losses from asset disposals, including many crypto sales.

A fixed place or dependent agent that can create corporate tax presence in a country — relevant for crypto businesses and some remote setups.

A crypto service provider in scope of DAC8/CARF-style rules that must report customer identity and activity to tax authorities.

OECD Crypto-Asset Reporting Framework — global standard for automatic exchange of crypto account information.

EU Markets in Crypto-Assets regulation — licensing and conduct rules for crypto-asset service providers (not a personal tax form).

Indirect tax questions on crypto payments, exchanges, and business activity — highly jurisdiction-specific.

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Bi-weekly crypto tax & regulation notes. Educational only, not tax advice.

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