Disclaimer: this article is for information only. It is not tax, legal, or investment advice. Consult a qualified professional for your situation.
Last updated: 2026-07-18.
CryptoTax Digest’s global leaf is not a residency. It explains shared concepts so you can read country guides with the right mental model: residency decides the rulebook; exchanges decide reporting visibility.
Tax residency beats exchange location
Where you are tax resident usually determines how gains and income are taxed — not where Binance or Coinbase is incorporated. If you moved mid-year or have dual ties, get advice before applying a single country’s guide.
Shared concepts across jurisdictions
- Disposal — selling, swapping or spending can crystallise a gain/loss under domestic law.
- Income events — mining, staking, wages and some rewards may be taxed on receipt.
- Cost basis — acquisition cost / pooling / lots drive the gain calculation.
- Records — multi-venue histories are the #1 failure mode in audits and software imports.
What DAC8 changes (and what it does not)
DAC8 is an EU information-exchange framework for crypto-asset service providers. It increases the chance that account and transaction data reaches tax authorities across Member States. It does not set your tax rate; national law still does.
How to use CryptoTax Digest
- Open /guides/ and pick your residency country.
- Read that country’s guide for filing steps and local classification.
- Compare software on the country leaf or /software/.
- Use the glossary for term definitions (cost basis, disposal, DAC8…).
Interactive software finder
Use the Crypto Tax Finder to compare software for GLOBAL (UI en).
Interactive software finder
Use the Crypto Tax Finder to compare software for GLOBAL (UI en).
FAQ
Does a global guide replace my country guide?
No. Global = concepts; country guide = rules and filing.
What is DAC8?
EU directive expanding crypto-asset provider reporting for automatic exchange between Member States.
Where should Americans or Brits start?
Use /us/en/crypto-tax-usa-guide/ or /gb/en/crypto-tax-uk-guide/, not the global leaf alone.
Official sources & references
- Country guides hub
- Glossary
Next steps on CryptoTax Digest
Original CryptoTax Digest global primer — pair with a residency guide before filing.
