# DeGate Playbook

> Reference library on EU crypto tax compliance, on-chain stocks, CEX alternatives, and self-custody for active DeFi. Written by the team behind a self-custodial multichain wallet. Each reference is evidence-driven editorial preparation — not personal tax or legal advice.

For DeGate company and product context, see https://degate.com/en/llms.txt.
For the full concatenated reference corpus, see https://degate.com/playbook/llms-full.txt.

## Topics

### DAC8 & EU Crypto Tax Compliance

- [Where Do European Crypto Exchanges Report Under DAC8?](https://degate.com/playbook/dac8-exchange-reporting-paths.md): A reference on DAC8 reporting paths — same member state, cross-border EU exchange, and non-EU CASPs — and why exchange location is not a loophole.
- [Do Exchange Withdrawals to Self-Custody Get Reported Under DAC8?](https://degate.com/playbook/dac8-self-custody-withdrawals.md): A reference on DAC8 reporting and self-custody for European crypto-asset users moving funds off centralized exchanges in 2026.
- [Italian Crypto Tax in 2026: A Reference on Quadro RW, Quadro RT, and DAC8](https://degate.com/playbook/italian-crypto-tax-2026.md): A pre-commercialista reference for Italian crypto holders covering Quadro RW, Quadro RT, ravvedimento operoso, DAC8, and self-custody records.

### On-chain Stocks

- [How Tokenized Stocks Enter Self-Custody Wallets: Secondary Markets, Exchange Withdrawals, and Direct Minting](https://degate.com/playbook/how-tokenized-stocks-enter-self-custody.md): How tokenized stocks reach a self-custody wallet — secondary-market swaps, exchange withdrawals, and direct minting — and what each route changes.
- [What Is the Tokenized Stock in Your Wallet? Four Issuance Models Compared](https://degate.com/playbook/tokenized-stock-issuance-models.md): What a tokenized stock legally is depends on its issuer, not the ticker: xStocks, Ondo, Dinari, and Robinhood EU compared across four models.
- [Why 24/7 Tokenized Stocks Do Not Mean 24/7 Price Discovery](https://degate.com/playbook/tokenized-stocks-24-7-price-discovery.md): Tokenized stocks trade on-chain 24/7, but the underlying US market — and its price discovery — does not. Where the off-hours gap matters.
- [On-chain Stocks for Self-Custody Wallet Users: A 2026 Reference](https://degate.com/playbook/on-chain-stocks-self-custody.md): A 2026 reference on tokenized stocks in self-custody — issuer structures (xStocks, Ondo, Dinari), the wallet-native path, risk layers, and reporting.
- [How Tokenized Stock Dividends Work: xStocks Rebasing, Ondo Total-Return Pricing, and Dinari Stablecoin Distributions](https://degate.com/playbook/tokenized-stock-dividends-mechanisms.md): How xStocks rebasing, Ondo's sValue total-return multiplier, and Dinari's USD+ distribution show up in a self-custody wallet — and what to track.
- [Tokenized Stocks Issuer Failure: Recovery Paths for xStocks, Ondo, and Dinari](https://degate.com/playbook/tokenized-stocks-issuer-failure-recovery.md): How recovery would work if a tokenized stocks issuer failed — Jersey SPV (Backed), BVI SPV with Ankura (Ondo), SEC transfer agent path (Dinari).

### CEX Alternative

Expected Q3 2026.

### Self-custody for Active DeFi

Expected Q3 2026.

## Country spotlights

### Italy

- [Italian Crypto Tax in 2026: A Reference on Quadro RW, Quadro RT, and DAC8](https://degate.com/playbook/italian-crypto-tax-2026.md): A pre-commercialista reference for Italian crypto holders covering Quadro RW, Quadro RT, ravvedimento operoso, DAC8, and self-custody records.

## Contact

Corrections, primary-source updates, and editorial input: corrections@degate.com