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Zuletzt aktualisiert: 2026-07-18. Guide wird laufend erweitert (Länderleitfaden-Struktur, offizielle Quellen folgen).
Muss man in LU Kryptosteuer zahlen?
Ja — den Rahmen gibt l’Administration des contributions directes.
Wie wird Krypto besteuert?
Luxembourg is an EU Member State covered by DAC8 crypto-asset reporting. Domestic income/capital-gains treatment of crypto remains national law. This starter covers the usual decision points; rates, forms and primary sources will be expanded.
Wie konkrete Transaktionen besteuert werden
Kauf
Buying crypto with local fiat is usually not a taxable disposal by itself.
Verkauf, Tausch, Ausgabe
Selling, swapping or spending crypto can crystallise a gain or income event under domestic rules.
Transfers zwischen eigenen Wallets
Transfers between wallets you own are often not taxable if beneficial ownership does not change — keep records.
Staking & passive Erträge
Staking and similar rewards are frequently taxed as income on receipt (then capital on later disposal).
Mining
Mining may be income or a business activity depending on scale and local classification.
Wann und wie melden
Report through the national income/capital-gains return as required. DAC8 increases exchange of crypto account data across the EU from the 2026 reporting year onward.
Welche Unterlagen aufbewahren
Full transaction history, cost basis, FMV at income events, fees, wallet addresses and exchange exports.
Software & CryptoTax Digest
Weiterführende Ressourcen für Ihre Jurisdiktion:
FAQ
What is DAC8?
DAC8 is the EU directive requiring reporting crypto-asset service providers to report certain user and transaction data to tax authorities for automatic exchange between Member States.
Does DAC8 set the tax rate?
No. DAC8 is about information exchange. How gains and income are taxed remains a matter of national tax law.
Aufbau angelehnt an gängige Länder-Guides. Originalinhalt von CryptoTax Digest — Raten, Tabellen und Primärquellen folgen.
