Cómo declarar criptomonedas en Luxemburgo
In Luxembourg, private cryptocurrencies held for more than six months are sold tax-free. If sold before, gains are taxed at the progressive rate.
Quick Tax Summary
- Tax type
- Speculative gains in income tax
- Tipo aplicable
- Progressive rate (up to approx. 42%) if sold within 6 months
- Tax-exempt minimum
- Exempt after 6 months of holding; speculative gains under €500 per year are exempt
- Crypto-to-crypto
- Yes, it can be considered a realization event
- Staking y recompensas
- Taxed as miscellaneous income
- Losses
- Only offsettable against speculative gains from the same year
- Filing deadline
- December 31st of the following year
- Formularios
- Income tax return (Form 100)
- Sanciones
- Surcharges and interest
- Autoridad fiscal
- Administration des contributions directes (ACD)
The six-month rule
Sales within six months are considered speculative and added to your income. Total speculative gains under €500 per year are not taxed.
Professional or large-scale mining activity may be taxed as business income.
Information to Tax Authorities
From January 1, 2026, the DAC8 directive will apply across the EU: authorized crypto asset exchanges and providers must report their clients' transactions to tax authorities, and this data will be exchanged between Member States.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.