Taxation and Legal Issues
Peer reviewed
Abstract
Abstract
In this article, the author examines the principal tax policy challenges surrounding the taxation of capital gains derived from crypto assets by individuals within the European Union. The article analyses the definition and legal characterization of crypto assets, the identification of taxable events, valuation methodologies and the role of exit taxation through a comparative assessment of Member States’ approaches. It further explores the policy rationales underlying divergent national regimes, with particular emphasis on the taxation of crypto-to-crypto exchanges. Finally, the article evaluates the European Commission’s recent exploration of a harmonized crypto-asset-based own resource and argues that a thorough understanding of existing policy choices is an essential prerequisite for any meaningful future harmonization of crypto asset taxation.
Direct answer
What can I do from this paper page?
Use this page to scan "Crypto-Asset Capital Gains Taxation in the European Union: Navigating Tax Policy Challenges" quickly: start with the summary and abstract, then check the authors, source, topics, and related papers. From here, open Scollr to follow Taxation and Legal Issues research, save the paper, or map adjacent work.
Research areas
Follow related topics
Citation
BibTeX
@article{Karadima2026Crypto,
title = {Crypto-Asset Capital Gains Taxation in the European Union: Navigating Tax Policy Challenges},
author = {Alexandra Karadima},
journal = {European Taxation},
year = {2026},
doi = {10.59403/3zqhkgr},
url = {https://doi.org/10.59403/3zqhkgr}
}FAQ
Using this paper in a discovery workflow
How do I find related work for this paper?
Use the related papers and topic links on this page as starting points. In Scollr, you can also open the paper and build a literature map around its references, citing papers, and related work.
How can I keep up with new Taxation and Legal Issues research papers?
Follow Taxation and Legal Issues research in Scollr. New papers from the topic flow into a personalized feed, and you can save useful studies to revisit later.
Can I cite this paper from this page?
This page includes a static BibTeX block for Crypto-Asset Capital Gains Taxation in the European Union: Navigating Tax Policy Challenges. Always verify the DOI, source, and publication details against the publisher record before submitting a manuscript.
Follow this research in Scollr
Follow the topics and authors behind this paper, save useful studies, and build a literature map when you are ready to go deeper.
Get the app