Denmark proposes tax on unrealised crypto gains
The proposal aims to rectify perceived inequities in the current capital gains system and aligns with a global trend of increasing regulation of financial assets.
Denmark’s Tax Law Council has proposed a bill that could tax unrealised gains and losses on crypto assets, potentially starting in 2026. The Council’s report outlined three possible taxation models, leaning towards “inventory taxation,” where entire portfolios are taxed annually, regardless of asset sales.
The proposed law aims to address perceived unfairness in the current taxation of crypto under the capital gains system. Danish Tax Minister Rasmus Stoklund is keen on clearer rules for crypto assets, though the bill is not expected to be introduced to Parliament until 2025.
If approved, the law would take effect in 2026, aligning Denmark with a global trend of tightening regulations for both crypto and traditional financial assets.
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