DAC8 & EU Crypto Tax Compliance

DAC8 — Council Directive (EU) 2023/2226 — extends the EU's automatic tax-information exchange to crypto-assets. Member states were required to transpose it into national law by 31 December 2025, and crypto-asset service providers (CASPs) began collecting reportable user and transaction data on 1 January 2026. CASPs report their 2026 transactions to national tax authorities during 2027 — many member states have set internal deadlines around 31 January 2027 — with the first automatic exchange among tax authorities required by 30 September 2027.

For someone holding crypto, the directive itself matters less than a few concrete questions: what actually gets reported, which exchange reports it and to which authority, and how all of it lands in a specific national tax system.

Self-custody is not directly reportable under DAC8 itself — CASPs report; non-custodial wallets are not CASPs. But this does not erase prior or ongoing obligations attached to assets held in those wallets, which sit under each member state's existing tax framework. The references below work through where that line actually sits, jurisdiction by jurisdiction.