编辑“比特币在各国或地区的合法性”
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]] | ]]加密货币的法律地位因司法管辖区的不同而有很大差异,并且在许多地方仍未定义或正在变化中。在大多数国家中,使用加密货币本身并不违法,但其作为支付手段(或商品)的地位和可用性各不相同,具有不同的监管影响。 | ||
一些国家明确允许其使用和交易,而另一些国家则禁止或限制其使用。同样,各种政府机构、部门和法院对加密货币的分类也有所不同。 | 一些国家明确允许其使用和交易,而另一些国家则禁止或限制其使用。同样,各种政府机构、部门和法院对加密货币的分类也有所不同。 | ||
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|智利 | |智利 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----在智利,比特币的使用没有受到任何法规限制。 | ----在智利,比特币的使用没有受到任何法规限制。 | ||
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|以色列 | |以色列 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----根据以色列税务当局2017年的声明,比特币和其他加密货币不被视为法定货币或金融证券,而是被视为应税资产。每次出售比特币时,卖方需缴纳25%的资本利得税。此外,比特币的挖矿者和交易者被视为企业,需缴纳企业所得税,并对其交易征收17%的增值税。 | ----根据以色列税务当局2017年的声明,比特币和其他加密货币不被视为法定货币或金融证券,而是被视为应税资产。每次出售比特币时,卖方需缴纳25%的资本利得税。此外,比特币的挖矿者和交易者被视为企业,需缴纳企业所得税,并对其交易征收17%的增值税。 | ||
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|印度 | |印度 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----印度财政部长阿伦·贾特利在2018年2月1日的预算演讲中表示,政府将尽一切努力阻止比特币和其他虚拟货币在印度的非法使用。他重申印度不将其视为法定货币,并将鼓励区块链技术在支付系统中的应用。 | ----印度财政部长阿伦·贾特利在2018年2月1日的预算演讲中表示,政府将尽一切努力阻止比特币和其他虚拟货币在印度的非法使用。他重申印度不将其视为法定货币,并将鼓励区块链技术在支付系统中的应用。 | ||
贾特利说道:“政府不承认加密货币为法定货币或硬币,并将采取一切措施消除这些加密资产在非法活动融资或支付系统中的使用。” | 贾特利说道:“政府不承认加密货币为法定货币或硬币,并将采取一切措施消除这些加密资产在非法活动融资或支付系统中的使用。” | ||
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|巴基斯坦 | |巴基斯坦 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----巴基斯坦并未正式对加密货币(包括比特币)进行监管,但也没有明文规定其为非法或禁止。截至2021年1月16日,巴基斯坦国家银行尚未授权任何个人或组织进行虚拟货币、代币和数字资产的销售、购买、交换和投资。巴基斯坦联邦调查局(FIA)的网络犯罪调查部门曾因涉及挖掘比特币和其他加密货币而进行多起逮捕,这些逮捕行动是基于洗钱指控进行的。 | ----巴基斯坦并未正式对加密货币(包括比特币)进行监管,但也没有明文规定其为非法或禁止。截至2021年1月16日,巴基斯坦国家银行尚未授权任何个人或组织进行虚拟货币、代币和数字资产的销售、购买、交换和投资。巴基斯坦联邦调查局(FIA)的网络犯罪调查部门曾因涉及挖掘比特币和其他加密货币而进行多起逮捕,这些逮捕行动是基于洗钱指控进行的。 | ||
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|香港 | |香港 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----2013年,香港金融管理局(HKMA)行政总裁陈德霖表示,比特币仅为虚拟商品,并决定不对其进行监管。然而,该机构将密切关注比特币在本地及海外的使用和发展。财经事务及库务局局长在立法会上提到,“香港目前没有直接管理比特币及其他类似虚拟货币的法律。然而,我们现有的法律(如有组织及严重罪行条例)对涉及比特币的非法行为,如欺诈或洗钱,提供制裁。” | ----2013年,香港金融管理局(HKMA)行政总裁陈德霖表示,比特币仅为虚拟商品,并决定不对其进行监管。然而,该机构将密切关注比特币在本地及海外的使用和发展。财经事务及库务局局长在立法会上提到,“香港目前没有直接管理比特币及其他类似虚拟货币的法律。然而,我们现有的法律(如有组织及严重罪行条例)对涉及比特币的非法行为,如欺诈或洗钱,提供制裁。” | ||
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|日本 | |日本 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----2014年3月7日,日本政府在国会提出的一系列问题中作出了关于比特币法律处理的内阁决定。该决定认为比特币不属于货币或债券,因此禁止银行和证券公司交易比特币。决定还承认,目前没有法律无条件禁止个人或法人以比特币交换商品或服务。比特币可能需要缴纳税款。 | ----2014年3月7日,日本政府在国会提出的一系列问题中作出了关于比特币法律处理的内阁决定。该决定认为比特币不属于货币或债券,因此禁止银行和证券公司交易比特币。决定还承认,目前没有法律无条件禁止个人或法人以比特币交换商品或服务。比特币可能需要缴纳税款。 | ||
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|韩国 | |韩国 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----韩国的加密货币交易规定如下:未成年人和所有外国人禁止交易加密货币。成年韩国公民可以在注册的交易所上,通过与交易所有账户的银行开设真实姓名账户来进行交易。银行和交易所都有责任验证客户身份,并执行其他反洗钱规定。 | ----韩国的加密货币交易规定如下:未成年人和所有外国人禁止交易加密货币。成年韩国公民可以在注册的交易所上,通过与交易所有账户的银行开设真实姓名账户来进行交易。银行和交易所都有责任验证客户身份,并执行其他反洗钱规定。 | ||
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|印度尼西亚 | |印度尼西亚 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal to trade and hold / [[文件:X_mark.svg|17x17像素]] 不合法 as payment tool | ||
----印度尼西亚的中央银行,于2017年12月7日发布了一项法规,从2018年1月1日起禁止使用比特币等加密货币作为支付工具。2021年11月11日,印度尼西亚伊斯兰法学会发布了一项关于加密货币的哈拉姆法令,禁止将加密货币作为货币使用,包括比特币,理由是违反伊斯兰法和印度尼西亚银行和货币法规。该法令还禁止加密货币的交易和持有,除非这些加密货币符合伊斯兰教的贸易标准,如具有实体形式、具有清晰价值、已知数量、可以真正拥有、可转让且不完全是投机性的。通过2022年12月15日颁布的《金融部门发展和加强法》中,所有包括比特币在内的加密货币被列为“受监控的金融技术”,所有与创新、利用及其他相关活动有关的事务将受到印度尼西亚国家银行和金融服务管理局的控制和监测。 | ----印度尼西亚的中央银行,于2017年12月7日发布了一项法规,从2018年1月1日起禁止使用比特币等加密货币作为支付工具。2021年11月11日,印度尼西亚伊斯兰法学会发布了一项关于加密货币的哈拉姆法令,禁止将加密货币作为货币使用,包括比特币,理由是违反伊斯兰法和印度尼西亚银行和货币法规。该法令还禁止加密货币的交易和持有,除非这些加密货币符合伊斯兰教的贸易标准,如具有实体形式、具有清晰价值、已知数量、可以真正拥有、可转让且不完全是投机性的。通过2022年12月15日颁布的《金融部门发展和加强法》中,所有包括比特币在内的加密货币被列为“受监控的金融技术”,所有与创新、利用及其他相关活动有关的事务将受到印度尼西亚国家银行和金融服务管理局的控制和监测。 | ||
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|马来西亚 | |马来西亚 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----2013 年 11 月 4 日,马来西亚国家银行 (BNM) 与当地比特币支持者会面,以了解更多有关该货币的信息,但当时并未发表评论。2014 年 1 月 6 日,马来西亚国家银行发布声明称,比特币在马来西亚不被视为法定货币。央行目前不会监管比特币业务,用户应意识到使用比特币的风险。 | ----2013 年 11 月 4 日,马来西亚国家银行 (BNM) 与当地比特币支持者会面,以了解更多有关该货币的信息,但当时并未发表评论。2014 年 1 月 6 日,马来西亚国家银行发布声明称,比特币在马来西亚不被视为法定货币。央行目前不会监管比特币业务,用户应意识到使用比特币的风险。 | ||
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|菲律宾 | |菲律宾 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----2014年3月6日,菲律宾央行(Bangko Sentral ng Pilipinas,BSP)发布了一份关于比特币交易和使用风险的声明。尽管最近菲律宾央行根据《Circular 944》对加密货币交易所进行了合法化和监管,但比特币和其他“虚拟货币”并未被菲律宾央行视为法定货币。菲律宾央行认为,这些货币既不由中央银行发行或保证,也没有任何商品作为支持。 | ----2014年3月6日,菲律宾央行(Bangko Sentral ng Pilipinas,BSP)发布了一份关于比特币交易和使用风险的声明。尽管最近菲律宾央行根据《Circular 944》对加密货币交易所进行了合法化和监管,但比特币和其他“虚拟货币”并未被菲律宾央行视为法定货币。菲律宾央行认为,这些货币既不由中央银行发行或保证,也没有任何商品作为支持。 | ||
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|新加坡 | |新加坡 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----据报道,2013年12月,新加坡金融管理局表示,“企业是否接受比特币以换取其商品和服务是一项商业决定,新加坡金管局不予干预。 | ----据报道,2013年12月,新加坡金融管理局表示,“企业是否接受比特币以换取其商品和服务是一项商业决定,新加坡金管局不予干预。 | ||
2013 年 9 月 22 日,新加坡金融管理局 (MAS) 警告用户使用比特币的相关风险,称“如果比特币停止运营,可能没有可识别的一方负责退还他们的款项或让他们寻求追索权” ,并于 2013 年 12 月表示“企业是否接受比特币以换取其商品和服务是一项商业决定,MAS 不干预” 2014年1月,新加坡税务局发布了一系列税收指南,根据这些指南,如果比特币交易被用作真实商品和服务的支付方式,则可以将其视为易货交易。与比特币货币兑换打交道的企业将根据其比特币销售额征税。 | 2013 年 9 月 22 日,新加坡金融管理局 (MAS) 警告用户使用比特币的相关风险,称“如果比特币停止运营,可能没有可识别的一方负责退还他们的款项或让他们寻求追索权” ,并于 2013 年 12 月表示“企业是否接受比特币以换取其商品和服务是一项商业决定,MAS 不干预” 2014年1月,新加坡税务局发布了一系列税收指南,根据这些指南,如果比特币交易被用作真实商品和服务的支付方式,则可以将其视为易货交易。与比特币货币兑换打交道的企业将根据其比特币销售额征税。 | ||
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|泰国 | |泰国 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal to trade and hold / [[文件:X_mark.svg|17x17像素]] 不合法 as payment tool | ||
----泰国的比特币交易所只能将数字货币兑换成泰铢,并且必须持有泰国商业发展部的电子商务许可证。他们还必须根据《规定客户尽职调查规则和程序的部长条例》制定 KYC 和 CDD 政策和程序,参考第 8 页,第 129 卷,第 44 部分,政府公报。 | ----泰国的比特币交易所只能将数字货币兑换成泰铢,并且必须持有泰国商业发展部的电子商务许可证。他们还必须根据《规定客户尽职调查规则和程序的部长条例》制定 KYC 和 CDD 政策和程序,参考第 8 页,第 129 卷,第 44 部分,政府公报。 | ||
可疑活动必须向反洗钱办公室报告。 | 可疑活动必须向反洗钱办公室报告。 | ||
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|越南 | |越南 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal to trade and hold / [[文件:X_mark.svg|17x17像素]] 不合法 as payment tool | ||
----越南国家银行宣布,比特币和其他类似虚拟货币的发行、供应和使用作为支付手段是非法的,将受到1.5亿至2亿越南盾的处罚, 但政府并未禁止比特币作为虚拟商品或资产进行交易。 | ----越南国家银行宣布,比特币和其他类似虚拟货币的发行、供应和使用作为支付手段是非法的,将受到1.5亿至2亿越南盾的处罚, 但政府并未禁止比特币作为虚拟商品或资产进行交易。 | ||
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|文莱 | |文莱 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal to trade and hold | ||
----比特币和加密货币在文莱达鲁萨兰国不是法定货币,不受 AMBD(文莱金融管理局)监管。它不受AMBD管理的法律保护。 | ----比特币和加密货币在文莱达鲁萨兰国不是法定货币,不受 AMBD(文莱金融管理局)监管。它不受AMBD管理的法律保护。 | ||
然而,AMBD建议公众不要轻易被任何投资或金融活动广告所诱惑,并在参与前进行尽职调查并正确了解金融产品。没有法律规定持有或交易比特币是非法的。 | 然而,AMBD建议公众不要轻易被任何投资或金融活动广告所诱惑,并在参与前进行尽职调查并正确了解金融产品。没有法律规定持有或交易比特币是非法的。 | ||
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|奥地利 | |奥地利 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----收入不被视为官方货币形式,受税法约束。 | ----收入不被视为官方货币形式,受税法约束。 | ||
金融市场管理局(FMA)警告投资者,加密货币是有风险的,FMA不监督或监管虚拟货币,包括比特币或加密货币交易平台。 | 金融市场管理局(FMA)警告投资者,加密货币是有风险的,FMA不监督或监管虚拟货币,包括比特币或加密货币交易平台。 | ||
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|克罗地亚 | |克罗地亚 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----克罗地亚金融稳定委员会于2017年12月18日警告投资者注意虚拟货币的风险,例如数字钱包盗窃和欺诈。克罗地亚国家银行于2017年9月22日发出了类似的警告。 | ----克罗地亚金融稳定委员会于2017年12月18日警告投资者注意虚拟货币的风险,例如数字钱包盗窃和欺诈。克罗地亚国家银行于2017年9月22日发出了类似的警告。 | ||
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|捷克共和国 | |捷克共和国 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----购买、出售、存储、管理或调解购买或出售虚拟货币或提供类似服务的企业和个人必须遵守反洗钱法。 | ----购买、出售、存储、管理或调解购买或出售虚拟货币或提供类似服务的企业和个人必须遵守反洗钱法。 | ||
出于会计和税收目的,比特币被归类为无形资产(而不是电子货币)。 | 出于会计和税收目的,比特币被归类为无形资产(而不是电子货币)。 | ||
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|德国 | |德国 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----2013 年 8 月 19 日,德国财政部宣布,比特币现在本质上是一种“记账单位”,可用于该国的税收和交易目的,这意味着用比特币进行的购买必须像欧元交易一样缴纳增值税。据该部称,它不被归类为外币或电子货币,而是“私人货币”,可用于“多边清算圈”。 德国央行表示,比特币不是虚拟货币或数字货币。它建议使用术语“加密令牌”。 | ----2013 年 8 月 19 日,德国财政部宣布,比特币现在本质上是一种“记账单位”,可用于该国的税收和交易目的,这意味着用比特币进行的购买必须像欧元交易一样缴纳增值税。据该部称,它不被归类为外币或电子货币,而是“私人货币”,可用于“多边清算圈”。 德国央行表示,比特币不是虚拟货币或数字货币。它建议使用术语“加密令牌”。 | ||
2019 年 11 月,德国议会通过了一项立法,允许银行从 2020 年 1 月 1 日起出售和存储加密货币。 | 2019 年 11 月,德国议会通过了一项立法,允许银行从 2020 年 1 月 1 日起出售和存储加密货币。 | ||
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|匈牙利 | |匈牙利 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----匈牙利中央银行Magyar Nemzeti银行(MNB)对加密货币发出了几次警告,称它比信用卡等其他电子支付“风险大得多”。 | ----匈牙利中央银行Magyar Nemzeti银行(MNB)对加密货币发出了几次警告,称它比信用卡等其他电子支付“风险大得多”。 | ||
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|直布罗陀 | |直布罗陀 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----早在 2018 年,直布罗陀就成为世界上第一个为使用分布式账本技术的企业提供量身定制的监管框架的国家。 旅行规则是通过 2021 年《2015 年犯罪收益法(虚拟资产转让)条例》实施的,自 2021 年 3 月 22 日起生效。 | ----早在 2018 年,直布罗陀就成为世界上第一个为使用分布式账本技术的企业提供量身定制的监管框架的国家。 旅行规则是通过 2021 年《2015 年犯罪收益法(虚拟资产转让)条例》实施的,自 2021 年 3 月 22 日起生效。 | ||
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|波兰 | |波兰 | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
----在波兰,目前尚未有法律法规对比特币的使用进行正式的监管。2013年12月18日,波兰财政部的Szymon Woźniak在华沙经济学院的一次会议上发表了关于比特币合法性的官方声明,表示财政部不认为比特币是非法的,并且不希望阻碍其发展。他澄清说,虽然比特币不是非法的,但也不能被视为法定货币,在欧盟指令的背景下,它也不是电子货币。截至2015年1月27日,一些银行关闭了交易比特币的客户账户,并以“犯罪行为的推定”作为原因,其中“犯罪行为”可能是指“加密货币交易”。 | ----在波兰,目前尚未有法律法规对比特币的使用进行正式的监管。2013年12月18日,波兰财政部的Szymon Woźniak在华沙经济学院的一次会议上发表了关于比特币合法性的官方声明,表示财政部不认为比特币是非法的,并且不希望阻碍其发展。他澄清说,虽然比特币不是非法的,但也不能被视为法定货币,在欧盟指令的背景下,它也不是电子货币。截至2015年1月27日,一些银行关闭了交易比特币的客户账户,并以“犯罪行为的推定”作为原因,其中“犯罪行为”可能是指“加密货币交易”。 | ||
截至2017年7月7日,波兰国家银行(NBP)和金融监管局(KNF)就虚拟“货币”发表了评论。他们强调,虚拟货币(包括比特币):(1)不是由中央银行发行或保证的,(2)不是货币,即它们既不是法定货币也不是通货,(3)不能用于支付税务义务,(4)在购物和服务点中不符合普遍接受的标准,(5)不是电子货币,(6)不是支付服务(在法律上),(7)不是金融工具(在法律上)。他们补充说,在波兰交易虚拟货币并不违反国家或欧盟法律,但拥有虚拟“货币”涉及许多风险:(1)由于盗窃可能导致资金损失的风险,(2)缺乏保障的风险,(3)普遍接受性缺乏的风险,(4)欺诈可能性的风险,(5)价格波动风险高的风险。因此,波兰国家银行和金融监管局警告公众不要购买虚拟货币或投资其中,金融机构在与虚拟货币“交易”实体进行接触和合作时应谨慎。 | 截至2017年7月7日,波兰国家银行(NBP)和金融监管局(KNF)就虚拟“货币”发表了评论。他们强调,虚拟货币(包括比特币):(1)不是由中央银行发行或保证的,(2)不是货币,即它们既不是法定货币也不是通货,(3)不能用于支付税务义务,(4)在购物和服务点中不符合普遍接受的标准,(5)不是电子货币,(6)不是支付服务(在法律上),(7)不是金融工具(在法律上)。他们补充说,在波兰交易虚拟货币并不违反国家或欧盟法律,但拥有虚拟“货币”涉及许多风险:(1)由于盗窃可能导致资金损失的风险,(2)缺乏保障的风险,(3)普遍接受性缺乏的风险,(4)欺诈可能性的风险,(5)价格波动风险高的风险。因此,波兰国家银行和金融监管局警告公众不要购买虚拟货币或投资其中,金融机构在与虚拟货币“交易”实体进行接触和合作时应谨慎。 | ||
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| | |{{flag|Romania}}{{anchor|Romania}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----As of March 2015, an official statement of the Romanian National Bank mentioned that "using digital currencies as payment has certain risks for the financial system".<ref>{{Cite web|title=Banca Naţională a României|url=http://www.bnr.ro/page.aspx?prid=10016|website=www.bnr.ro|access-date=3 February 2016|archive-date=4 September 2018|archive-url=https://web.archive.org/web/20180904072759/http://www.bnr.ro/page.aspx?prid=10016|url-status=live}}</ref> | ||
In October 2017, the National Fiscal Administration Agency (ANAF) declared that there is a lack of a legislative framework around bitcoin, and therefore, it is unable to create a tax regulation framework for it as well (implying no taxation).<ref>{{Cite web|title=Evenimentul Zilei: Tranzacțiile cu monedele BITCOIN nu sunt impozitate de FINANȚE! Un hacker inculpat de DIICOT a învins Statul la acest capitol|url=http://evz.ro/tranzactiile-cu-monedele-bitcoin-nu-sunt-impozitate-de-finante-u.html|website=evz.ro|date=18 October 2017|access-date=6 December 2017|archive-date=6 December 2017|archive-url=https://web.archive.org/web/20171206200441/http://evz.ro/tranzactiile-cu-monedele-bitcoin-nu-sunt-impozitate-de-finante-u.html|url-status=live}}</ref> | |||
In January 2019, Law nr. 30/2019 clarifies that starting in 2019, income from trading "virtual currency" is classified under "income from other sources". In addition, there is a new subpoint, Article 116. (2) c), specifying that the income tax of 10% is only applied on the "positive difference between the selling price and acquisition price" (and not to the entire received amount from a sale). In addition, profits under 200 RON per transaction that total under 600 RON during a fiscal year are exempt from tax.<ref>{{Cite web|title=Legea nr. 227/2015 privind Codul fiscal - ART. 116 - Declararea, stabilirea și plata impozitului pentru unele venituri din alte surse|url=https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_30012019.htm#A116|access-date=19 February 2019|archive-date=20 February 2019|archive-url=https://web.archive.org/web/20190220063020/https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_30012019.htm#A116|url-status=live}}</ref> | |||
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| | |{{flag|Slovakia}}{{anchor|Slovakia}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----The National Bank of Slovakia (NBS), stated<ref name="NBS2015">{{cite web|title=Niekoľko úvah k virtuálnej mene bitcoin|url=http://www.bitcoinroot.com/The%20National%20Bank%20of%20Slovakia%20(NBS)%20statement%20about%20Bitcoin.pdf|publisher=Slovak National Bank|access-date=24 March 2015|archive-url=https://web.archive.org/web/20150402101322/http://www.bitcoinroot.com/The%20National%20Bank%20of%20Slovakia%20(NBS)%20statement%20about%20Bitcoin.pdf|archive-date=2 April 2015|url-status=dead}}</ref> that bitcoin does not have the legal attributes of a currency, and therefore it cannot be considered a currency.{{refn|Translated from: "...bitcoin nespĺňa atribúty meny v právnom zmysle (jeho platnosť na určitom území nie je mocensky ustanovená, právny poriadok neupravuje jej obeh ani ochranu), zastávame názor, že ho nie je možné označovať za menu."|group=note}} European legislation, including the Slovak law, does not define the activities associated with virtual currency. Such activities are not regulated and supervised by the National Bank of Slovakia or the European Central Bank. At the same time NBS points out that any legal person or natural person in the Slovak Republic shall not issue any notes or any other coins. Unlawful manufacturing of banknotes and coins and putting them into circulation is punishable by law. In this context, NBS points out that virtual currencies have not a physical counterpart in the form of legal tender and participation in such a scheme (virtual currency) is at your own risk. Exchanges or purchases of virtual currencies represent the business risk of investors and investors' money are not protected. For any compensation of losses caused by such exchanges or purchases there is no legal entitlement. | ||
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| | |{{flag|Slovenia}}{{anchor|Slovenia}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----On 23 December 2013 the Slovenian Ministry of Finance made an announcement<ref>{{cite web|url=http://www.durs.gov.si/si/davki_predpisi_in_pojasnila/dohodnina_pojasnila/dohodek_iz_kapitala/dobicek_iz_kapitala/vrednostni_papirji_in_delezi_v_gospodarskih_druzbah_zadrugah_in_drugih_oblikah_organiziranja_ter_investicijski_kuponi/davcna_obravnava_poslovanja_z_virtualno_valuto_po_zdoh_2_in_zddpo_2/|title=Davčna obravnava poslovanja z virtualno valuto po ZDoh-2 in ZDDPO-2 | Davčna uprava RS|language=sl|publisher=Durs.gov.si|date=23 December 2013|access-date=27 December 2013|archive-url=https://web.archive.org/web/20140328144033/http://www.durs.gov.si/si/davki_predpisi_in_pojasnila/dohodnina_pojasnila/dohodek_iz_kapitala/dobicek_iz_kapitala/vrednostni_papirji_in_delezi_v_gospodarskih_druzbah_zadrugah_in_drugih_oblikah_organiziranja_ter_investicijski_kuponi/davcna_obravnava_poslovanja_z_virtualno_valuto_po_zdoh_2_in_zddpo_2/|archive-date=28 March 2014|url-status=dead}}</ref> stating that bitcoin is neither a currency nor an asset. There is no capital gains tax chargeable on bitcoin, however bitcoin mining is taxed and businesses selling goods/services in bitcoin are also taxed. | ||
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|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----Bitcoin businesses in Switzerland are subject to anti-money laundering regulations and in some instances may need to obtain a banking license.<ref name="swiss">{{cite web|url=http://www.finma.ch/e/finma/publikationen/faktenblaetter/Documents/fb-bitcoins-e.pdf|title=Fact sheet Status: Bitcoins|publisher=FINMA: Swiss Financial Market Supervisory Authority|work=finma.ch/|date=25 June 2014|access-date=26 February 2015|quote=The use of bitcoins as a means of paying for goods and services in Switzerland is not regulated|archive-url=https://web.archive.org/web/20150211220624/http://www.finma.ch/e/finma/publikationen/faktenblaetter/Documents/fb-bitcoins-e.pdf|archive-date=11 February 2015|url-status=dead}}</ref> | ||
On 5 December 2013, a proposal was put forth by 45 members of the [[Swiss Parliament]] for digital sustainability (Pardigli), that calls on the Swiss government to evaluate the opportunities for utilization of bitcoin by the country's financial sector.<ref>{{cite web|url=http://www.parlament.ch/d/suche/Seiten/geschaefte.aspx?gesch_id=20134070|title=Swiss Parliament: Rechtssicherheit für Bitcoin schaffen|publisher=Parlament.ch|access-date=27 December 2013|archive-date=24 December 2013|archive-url=https://web.archive.org/web/20131224105422/http://www.parlament.ch/d/suche/Seiten/geschaefte.aspx?gesch_id=20134070|url-status=live}}</ref> It also seeks clarification on bitcoin's legal standing with respect to [[Value added tax|VAT]], securities and [[anti-money laundering]] laws.<ref>{{cite web|url=http://www.parlament.ch/i/suche/Pagine/geschaefte.aspx?gesch_id=20133854|title=Swiss Parliament: Bitcoin and AML|publisher=Parlament.ch|access-date=16 April 2014|archive-date=16 April 2014|archive-url=https://web.archive.org/web/20140416191958/http://www.parlament.ch/i/suche/Pagine/geschaefte.aspx?gesch_id=20133854|url-status=live}}</ref> | |||
In response to the parliament postulates, the Swiss [[Federal Council (Switzerland)|Federal Council]] issued a report on virtual currencies in June 2014.<ref>{{cite web|publisher=[[Swiss Confederation]]|title=Federal Council report on virtual currencies in response to the Schwaab (13.3687) and Weibel (13.4070) postulates|work=[[Federal Council (Switzerland)]]|date=25 June 2014|access-date=28 November 2014|url=http://www.news.admin.ch/NSBSubscriber/message/attachments/35355.pdf|archive-date=25 March 2016|archive-url=https://web.archive.org/web/20160325181819/http://www.news.admin.ch/NSBSubscriber/message/attachments/35355.pdf|url-status=live}}</ref> The report states that since virtual currencies are not in a legal vacuum, the Federal Council has concluded that there is no need for legislative measures to be taken at the moment. | |||
In 2016, [[Zug, Switzerland|Zug]] added bitcoin as a means of paying city fees, in a test and an attempt to advance Zug as a region that is advancing future technologies.<ref name="dwf20160701">{{cite news|url=http://www.dw.com/en/alpine-crypto-valley-pays-with-bitcoins/a-19371082?|last=Uhlig/jse|first=Christian|title=Alpine 'Crypto Valley' pays with Bitcoins|work=DW Finance|date=1 July 2016|url-status=live|archive-url=https://archive.today/20160920160330/http://www.dw.com/en/alpine-crypto-valley-pays-with-bitcoins/a-19371082?|archive-date=20 September 2016|access-date=20 September 2016}}</ref> [[Swiss Federal Railways]], government-owned railway company of Switzerland, sells bitcoins at its ticket machines.<ref name="sbb.ch">{{cite web|url=https://www.sbb.ch/en/station-services/services/further-services/bitcoin.html|title=SBB: Make quick and easy purchases with Bitcoin|website=Sbb.ch|access-date=5 January 2017|archive-url=https://web.archive.org/web/20170115235119/https://www.sbb.ch/en/station-services/services/further-services/bitcoin.html|archive-date=15 January 2017|url-status=dead}}</ref> | |||
In 2018, [[FINMA]] stated that it would take a "balanced approach" towards the cryptocurrency industry and allow "legitimate innovators to navigate the regulatory landscape". By June 2021, a record number of 100 Exchange Traded Products (ETP) and crypto structured products were offered on the [[SIX Swiss Exchange]] with a total trading value of CHF 4.6 billion.<ref>[https://www.tagesanzeiger.ch/schweizer-boerse-kotiert-bereits-das-hundertste-kryptoprodukt-450198413162 "Schweizer Börse kotiert bereits das hundertste Kryptoprodukt"] {{Webarchive|url=https://web.archive.org/web/20210611172050/https://www.tagesanzeiger.ch/schweizer-boerse-kotiert-bereits-das-hundertste-kryptoprodukt-450198413162|date=11 June 2021}} (in German). ''Tages Anzeiger (Wirtschaft)''. Retrieved 11 June 2021.</ref> | |||
|} | |} | ||
==== | ==== 西欧 ==== | ||
{| class="wikitable sortable" style="text-align:left" | {| class="wikitable sortable" style="text-align:left" | ||
! style="width:120px;" |'''国家或地区''' | ! style="width:120px;" |'''国家或地区''' | ||
!'''合法性''' | !'''合法性''' | ||
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|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----On 21 May 2020, Albania passed a new law to regulate cryptocurrency activities.<ref>{{Cite web|url=http://www.gazetatema.net/en/albanian-parliament-approves-comprehensive-regulatory-framework-for-cryptocurrencies/|title=Albanian Parliament approves comprehensive regulatory framework for cryptocurrencies|date=21 May 2020|access-date=3 December 2020|website=TemA|archive-date=2 February 2021|archive-url=https://web.archive.org/web/20210202135500/http://www.gazetatema.net/en/albanian-parliament-approves-comprehensive-regulatory-framework-for-cryptocurrencies/|url-status=live}}</ref> | ||
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| | |{{flag|Belarus}}{{anchor|Belarus}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----'''The Decree ''On the Development of Digital Economy''''' — the decree of [[Alexander Lukashenko]], the President of the Republic of [[Belarus]], which includes measures to liberalize the conditions for conducting business in the sphere of high technologies. | ||
The provisions of the decree "On the Development of Digital Economy" create of a legal basis for the circulation of [[digital currencies]] and [[Token coin|tokens]] based on blockchain technology, so that resident companies of the [[Belarus High Technologies Park|High-Tech Park]] can provide the services of stock markets and exchange offices with cryptocurrencies and attract financing through the [[Initial coin offering|ICO]]. For legal entities, the Decree confers the rights to create and place their own tokens, carry out transactions through stock markets and exchange operators; to individuals the Decree gives the right to engage in [[Bitcoin network|mining]], to own tokens, to acquire and change them for [[Belarusian rubel]]s, foreign currency and electronic money, and to bequeath them. Up to 1 Jan In 2023, the Decree excludes revenue and profits from operations with tokens from the taxable base. In relation to individuals, the acquisition and sale of tokens is not considered entrepreneurial activity, and the tokens themselves and income from transactions with them are not subject to declaration. The peculiarity of the introduced regulation is that all operations will have to be carried out through the resident companies of the High-Tech Park. | |||
In addition, the decree includes: | |||
* Extension of the validity period of the special legal regime of the High-Tech Park until 1 January 2049, and expansion of the list of activities of resident companies. Under the new rules, developers of [[blockchain]]-based solutions, developers of [[machine learning]] systems based on [[artificial neural networks]], companies from the medical and biotechnological industries, developers of unmanned vehicles, as well as software developers and publishers can become residents. The list of promising areas is unlimited and can be expanded by the decision of the High-Tech Park supervisory board. | |||
* Preservation of existing benefits for resident companies in the High-Tech Park, including the cancellation of the profit tax (instead of which a contribution of 1% of the gross revenues proceeding to the administration of the park is applied), reduced to 9% of the personal income tax rate for employees, and the right to contribute to the Social Protection Fund according to the national average figures, and not the actual salaries. | |||
* Exemption of foreign companies providing marketing, advertising, consulting and other services to the residents of the High-Tech Park from paying [[value-added tax]], as well as paying income tax, which allows to promote IT products of Belarusian companies in foreign markets. To encourage investments, the Decree also exempts foreign companies from the tax on income from the alienation of shares, stakes in the authorized capital and shares in the property of residents of the High-Tech Park (under condition of continuous possession of at least 365 days). | |||
* Introduction of individual [[English law]] institutions for residents of the High-Tech Park, which will make it possible to conclude [[Option (finance)|option contracts]], [[Convertible bond|convertible loan]] agreements, non-competition agreements with employees, agreements with responsibility for enticing employees, irrevocable powers of attorney and other documents common in international practice. This measure is aimed at simplifying the structuring of transactions with foreign capital. | |||
* Simplification of the regime of currency transactions for residents of the High-Tech Park, including the introduction of a notification procedure for currency transactions, the cancellation of the mandatory written form of foreign trade transactions, the introduction of confirmation of the conducted operations by primary documents drawn up unilaterally. Also, the decree removes restrictions on resident companies for transactions with [[Digital currency|electronic money]] and allows opening accounts in foreign banks and credit and financial organizations without obtaining permission from the [[National Bank of the Republic of Belarus]]. | |||
* Simplification of the procedure for recruiting qualified foreign specialists by resident companies of the High-Tech Park, including the abolition of the recruitment permit, the simplified procedure for obtaining a work permit, and the visa-free regime for the founders and employees of resident companies with a term of continuous stay of up to 180 days.{{citation needed|date=August 2020}} | |||
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| | |{{flag|Georgia}}{{anchor|Georgia}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----Based on the public decision issued by the [[Ministry of Finance of Georgia]] in 2019,<ref>{{Cite web|url=https://matsne.gov.ge/ka/document/view/4601215?publication=0|title=კრიპტოაქტივის და მის მოსაპოვებლად გამოთვლითი სიჩქარის (სიმძლავრის) მიწოდების ოპერაციების გადასახადებით დაბეგვრის თაობაზე - Matsne.gov.ge|date=28 June 2019|access-date=|website=|publisher=|last=|first=|archive-date=21 October 2021|archive-url=https://web.archive.org/web/20211021130415/https://matsne.gov.ge/ka/document/view/4601215?publication=0|url-status=live}}</ref> crypto, by its very nature, is not "sourced" in any specific geographical location, meaning that it is not considered "Georgian sourced". This type of income would come under the 0% tax on capital gains derived from crypto trading laws.{{Citation needed|date=April 2024}} | ||
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| | |{{flag|Kosovo}}{{anchor|Kosovo}} | ||
|[[文件:X_mark.svg|17x17像素]] | |[[文件:X_mark.svg|17x17像素]] Ban on mining<ref>{{Cite web|date=2022-01-16|title=Panic as Kosovo pulls the plug on its energy-guzzling bitcoin miners|url=https://www.theguardian.com/technology/2022/jan/16/panic-as-kosovo-pulls-the-plug-on-its-energy-guzzling-bitcoin-miners|access-date=2022-01-22|website=the Guardian|language=en|archive-date=21 January 2022|archive-url=https://web.archive.org/web/20220121105412/https://www.theguardian.com/technology/2022/jan/16/panic-as-kosovo-pulls-the-plug-on-its-energy-guzzling-bitcoin-miners|url-status=live}}</ref> | ||
---- | ----In January 2022, coinciding with an energy crisis, Kosovo outlawed all cryptocurrency mining. According to ''BBC News'', cryptocurrency mining "is particularly popular in northern areas of Kosovo, where ethnic Serbs do not recognise the state's independence and refuse to pay electricity bills".<ref>{{cite news|title=Kosovo bans cryptocurrency mining after blackouts|url=https://www.bbc.com/news/world-europe-59879760|access-date=6 January 2022|work=BBC News|date=5 January 2022|archive-date=6 January 2022|archive-url=https://web.archive.org/web/20220106002651/https://www.bbc.com/news/world-europe-59879760|url-status=live}}</ref> | ||
|- | |- | ||
| | |{{flag|Russia}}{{anchor|Russia}} | ||
|[[文件:Yes_check.svg|15x15像素]] 挖矿合法 / [[文件:X_mark.svg|17x17像素]] 央行不鼓励使用 | |[[文件:Yes_check.svg|15x15像素]] 挖矿合法 / [[文件:X_mark.svg|17x17像素]] 央行不鼓励使用 | ||
---- | ----On December 11, 2020, [[Vladimir Putin]] ordered public officials to declare any cryptocurrency holdings and digital assets starting from January 1, 2021.<ref>{{cite news|title=Putin orders public officials to declare digital assets|url=https://www.reuters.com/article/russia-cryptocurrencies/putin-orders-public-officials-to-declare-digital-assets-idINL8N2IR4B7|work=Reuters|date=11 December 2020|language=en|access-date=22 June 2023|archive-date=22 June 2023|archive-url=https://web.archive.org/web/20230622001840/https://www.reuters.com/article/russia-cryptocurrencies/putin-orders-public-officials-to-declare-digital-assets-idINL8N2IR4B7|url-status=live}}</ref> | ||
As of 2021, Putin said Russia accepts the role of cryptocurrencies, and that cryptocurrencies can be used for payment.<ref>[https://www.bloomberg.com/news/articles/2021-10-14/putin-defends-cryptocurrencies-amid-global-regulation-push Putin Says He Accepts Crypto’s Role in Making Payments] {{Webarchive|url=https://web.archive.org/web/20211014235206/https://www.bloomberg.com/news/articles/2021-10-14/putin-defends-cryptocurrencies-amid-global-regulation-push|date=14 October 2021}}, Bloomberg News, 14 October 2021, retrieved 15 October 2021.</ref> | |||
As of November 2016, bitcoins were "not 不合法" according to the Federal Tax Service of Russia.<ref>{{Cite web|url=http://npaed.ru/en/|title=An unofficial translation of the letter from the Federal Tax Service of Russia "On the measures regarding the exercise of control over the circulation of cryptocurrencies"|publisher=Russian E-Money Association|access-date=20 December 2016|archive-date=25 August 2018|archive-url=https://web.archive.org/web/20180825143215/http://npaed.ru/en/|url-status=live}}</ref> Deputy Finance Minister of the Russian Federation Alexei Moiseev said in September 2017 it's "probably 不合法" to accept cryptocurrency payments.<ref>{{Cite news|url=http://www.interfax.ru/business/578355|title=Замминистра финансов РФ назвал незаконными расчеты в криптовалютах|date=8 September 2017|work=Interfax.ru|access-date=16 September 2017|language=ru-RU|archive-date=3 April 2019|archive-url=https://web.archive.org/web/20190403104507/https://www.interfax.ru/business/578355|url-status=live}}</ref> However, bitcoin market sites are blocked, and court decisions state that bitcoin is a currency surrogate which is outlawed in the territory of the Russian Federation.<ref>{{cite web|url=https://primorsky--spb.sudrf.ru/modules.php?name=sud_delo&srv_num=1&name_op=doc&number=84460799&delo_id=1540005&new=&text_number=1|title=Приморский районный суд города Санкт-Петербурга|website=Primorsky--spb.sudrf.ru|access-date=22 March 2019|archive-date=18 May 2020|archive-url=https://web.archive.org/web/20200518074137/https://primorsky--spb.sudrf.ru/modules.php?name=sud_delo&srv_num=1&name_op=doc&number=84460799&delo_id=1540005&new=&text_number=1|url-status=live}}</ref> | |||
From the point of view of the current Russian legislation, cryptocurrency is a monetary substitute. According to article 27 of the Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)", the issue of monetary surrogates in the Russian Federation is prohibited.<ref>{{cite web|title=On the use of private "virtual currencies" (cryptocurrencies)|url=https://www.cbr.ru/press/PR/?file=27012014_1825052.htm|publisher=Press Service of The Central Bank of Russia|date=27 January 2014|access-date=17 January 2020|archive-date=12 September 2017|archive-url=https://web.archive.org/web/20170912074356/http://cbr.ru/press/PR/?file=27012014_1825052.htm|url-status=live}}</ref> | |||
The Central Bank of Russia and Rosfinmonitoring in their informational appeals have repeatedly warned Russian citizens that all operations with cryptocurrency are speculative and carry a high risk of loss of value. The Central Bank of Russia states that: "Most operations with cryptocurrencies are performed outside the legal regulation of both the Russian Federation and most other states. Cryptocurrencies are not guaranteed or provided by the Bank of Russia."<ref>{{cite web|title=On the use of "virtual currencies" in transactions, in particular, Bitcoin|url=https://www.cbr.ru/press/pr/?file=04092017_183512if2017-09-04T18_31_05.htm|publisher=Press Service of The Central Bank of Russia|date=4 September 2017|access-date=17 January 2020|archive-date=8 September 2017|archive-url=https://web.archive.org/web/20170908060804/http://www.cbr.ru/press/pr/?file=04092017_183512if2017-09-04T18_31_05.htm|url-status=live}}</ref> | |||
A bill on digital financial assets was introduced in the [[State Duma]] on 20 March 2018. It defines cryptocurrency mining as "activities aimed at the creation of cryptocurrency with the purpose of receiving compensation in the form of cryptocurrency." and treats it as an "entrepreneurial activity subject to taxation if the miner exceeds the energy consumption limits established by the government for three months in a row." | |||
In the bill, bitcoins are classified as property and are not considered legal tender. The exchange of cryptocurrency for [[Russian rouble|roubles]] and foreign currency is allowed but only through licensed operators. The bill also provides a definition of a smart contract.{{citation needed|date=January 2022}} | |||
In January 2022, the [[Central Bank of Russia]] proposed to ban "all cryptocurrency issuance and operations, stop banks from investing in cryptocurrencies, block exchanging crypto for traditional currency, and introduce legal liability for using crypto in purchases" citing systemic financial risk.<ref name="pyramid">{{Cite news|url=https://www.ft.com/content/54433e18-7442-4804-9fec-f0f934bf8b4e|title=Russia's central bank proposes ban on crypto trading and mining|first1=Max|last1=Seddon|first2=Eva|last2=Szalay|newspaper=Financial Times|date=20 January 2022|access-date=28 January 2022|archive-date=28 January 2022|archive-url=https://web.archive.org/web/20220128072458/https://www.ft.com/content/54433e18-7442-4804-9fec-f0f934bf8b4e|url-status=live}}</ref> According to [[Bloomberg News]] and [[Meduza]], the [[Federal Security Service]] convinced the Central Bank to ban cryptocurrencies in Russia, as they are used to finance [[Opposition to Vladimir Putin in Russia|the opposition]] and [[Media freedom in Russia#Political pressure on independent media|independent media]].<ref>{{Cite news|title=Bank of Russia Seeks to Outlaw Mining and Trading of Crypto|url=https://www.bloomberg.com/news/articles/2022-01-20/russia-s-fsb-tells-nabiullina-to-ban-crypto-to-defund-opposition|access-date=2022-01-20|newspaper=Bloomberg.com|date=20 January 2022|archive-date=28 January 2022|archive-url=https://web.archive.org/web/20220128172243/https://www.bloomberg.com/news/articles/2022-01-20/russia-s-fsb-tells-nabiullina-to-ban-crypto-to-defund-opposition|url-status=live}}</ref><ref>{{Cite web|title=Bloomberg: ФСБ убедила Центробанк запретить криптовалюты в России, так как они используются для финансирования "иностранных агентов"|url=https://meduza.io/news/2022/01/20/bloomberg-fsb-ubedila-tsentrobank-zapretit-kriptovalyuty-v-rossii-tak-kak-oni-ispolzuyutsya-dlya-finansirovaniya-inostrannyh-agentov|access-date=2022-01-20|website=Meduza|language=ru|archive-date=28 January 2022|archive-url=https://web.archive.org/web/20220128094320/https://meduza.io/news/2022/01/20/bloomberg-fsb-ubedila-tsentrobank-zapretit-kriptovalyuty-v-rossii-tak-kak-oni-ispolzuyutsya-dlya-finansirovaniya-inostrannyh-agentov|url-status=live}}</ref> In February 2022, the Russian government eventually announced it would support, legalize, and regulate cryptocurrencies, and not ban them.<ref>{{Cite web|title=Press review: What Macron told Zelensky and Russia moves to regulate cryptocurrency|url=https://tass.com/pressreview/1400067|access-date=2022-02-09|website=TASS|archive-date=9 February 2022|archive-url=https://web.archive.org/web/20220209163858/https://tass.com/pressreview/1400067|url-status=live}}</ref> | |||
|- | |- | ||
| | |{{flag|Ukraine}}{{anchor|Ukraine}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal / [[文件:X_mark.svg|17x17像素]] 不合法 to buy with local currency | ||
---- | ----On 16 March 2022, the president of Ukraine signed the Virtual Asset Bill into law.<ref>[https://www.cnbc.com/2022/03/17/ukraine-legalizes-cryptocurrency-sector-as-donations-pour-in.html Ukraine legalizes crypto sector as digital currency donations continue to pour in] {{Webarchive|url=https://web.archive.org/web/20220329165730/https://www.cnbc.com/2022/03/17/ukraine-legalizes-cryptocurrency-sector-as-donations-pour-in.html|date=29 March 2022}}, 17 March 2022</ref> On 22 April, the Central Bank banned purchasing cryptocurrencies with local currency and made the monthly limit of $3300 for purchases with foreign currencies.<ref>[https://markets.businessinsider.com/news/currencies/ukraine-bitcoin-ban-local-currency-hyrvnia-capital-flight-russia-war-2022-4 Ukraine's central bank is banning bitcoin purchases made with the hyrvnia to prevent capital from fleeing the war-ravaged country] {{Webarchive|url=https://web.archive.org/web/20220422224403/https://markets.businessinsider.com/news/currencies/ukraine-bitcoin-ban-local-currency-hyrvnia-capital-flight-russia-war-2022-4|date=22 April 2022}}, 22 April 2022</ref> | ||
|} | |} | ||
第537行: | 第548行: | ||
!'''合法性''' | !'''合法性''' | ||
|- | |- | ||
| | |{{flag|Denmark}}{{anchor|Denmark}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----Denmark's [[Financial Supervisory Authority (Denmark)|Financial Supervisory Authority]] issued a statement declaring that bitcoin is not a currency and stating that it will not regulate its use.{{r|"regulation"|page=Denmark}} | ||
On 17 December 2013, Denmark's Financial Supervisory Authority (FSA) has issued a statement that echoes [[European Banking Authority|EBA]]'s warning. {{As of|2017}}, FSA says that doing business with bitcoin does not fall under its regulatory authority and therefore FSA does not prevent anyone from opening such businesses.<ref>{{cite web|url=http://www.finanstilsynet.dk/da/Nyhedscenter/Pressemeddelelser/2013/Advarsel-mod-virtuelle-valutaer-bitcom-mfl-2013.aspx|title=Advarsel mod virtuelle valutaer|trans-title=Warning against virtual currencies|publisher=Financial Supervisory Authority|date=17 December 2013|language=da|archive-url=https://web.archive.org/web/20131217113641/http://www.finanstilsynet.dk/da/Nyhedscenter/Pressemeddelelser/2013/Advarsel-mod-virtuelle-valutaer-bitcom-mfl-2013.aspx|archive-date=17 December 2013}}</ref> FSA's chief legal adviser says that Denmark might consider amending existing financial legislation to cover virtual currencies.<ref>{{cite web|last=Schwartzkopff|first=Frances|title=Bitcoins Spark Regulatory Crackdown as Denmark Drafts Rules|url=http://www.businessweek.com/news/2013-12-17/bitcoin-rules-drafted-in-denmark-as-regulator-warns-against-use|archive-url=https://web.archive.org/web/20131218191849/http://www.businessweek.com/news/2013-12-17/bitcoin-rules-drafted-in-denmark-as-regulator-warns-against-use|url-status=dead|archive-date=18 December 2013|access-date=24 December 2013}}</ref> | |||
|- | |- | ||
| | |{{flag|Estonia}}{{anchor|Estonia}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----In Estonia, the use of bitcoins is not regulated or otherwise controlled by the government.{{r|"regulation"|page=Estonia}} | ||
The [[Ministry of Finance (Estonia)|Estonian Ministry of Finance]] have concluded that there is no legal obstacles to use bitcoin-like crypto currencies as payment method. Traders must therefore identify the buyer when establishing a business relationship or if the buyer acquires more than 1,000 euros of the currency in a month.<ref>{{Cite news|url=http://majandus24.postimees.ee/3776225/analueues-olemuslikke-takistusi-bitcoini-kasutamise-seadustamiseks-pole|title=Analüüs: olemuslikke takistusi Bitcoini kasutamise seadustamiseks pole|work=Majandus|access-date=15 March 2017|language=et|archive-date=16 March 2017|archive-url=https://web.archive.org/web/20170316113337/http://majandus24.postimees.ee/3776225/analueues-olemuslikke-takistusi-bitcoini-kasutamise-seadustamiseks-pole|url-status=live}}</ref> | |||
|- | |- | ||
| | |{{flag|Finland}}{{anchor|Finland}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----The [[Taxation in Finland|Finnish Tax Administration]] has issued instructions for the taxation of virtual currencies, including the bitcoin.{{r|"regulation"|page=Finland}}<ref name="veroohje">{{cite web|url=https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48411/virtuaalivaluuttojen_tuloverotu/|title=Virtuaalivaluuttojen tuloverotus|website=Verohallinto|access-date=22 March 2019|archive-date=22 August 2017|archive-url=https://web.archive.org/web/20170822170627/https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48411/virtuaalivaluuttojen_tuloverotu/|url-status=live}}</ref> Rather than a currency or a security, a bitcoin transaction is considered a private contract equivalent to a [[contract for difference]] for tax purposes. Purchases of goods with bitcoin or conversion of bitcoin into legal currency "realizes" the value and any increase in price will be taxable; however, losses are not tax-deductible. Mined bitcoin is considered earned income.<ref name="veroohje" /> | ||
Ruling 034/2014 by the Finnish Central Board of Taxes (CBT) stated that commission fees charged on bitcoin purchases by an exchange market were, under the EU VAT Directive, banking services and therefore VAT exempt. This is because the court classified bitcoins as payment instruments - whereas most countries treat their use as an unregulated method for the exchange of goods, or even as a crime.<ref>{{cite web|url=http://www.internationaltaxreview.com/Article/3400689/Tax-Disputes/Finland-recognises-Bitcoin-services-as-VAT-exempt.html|title=Finland recognises Bitcoin services as VAT exempt|author=Joe Stanley-Smith|date=14 November 2014|access-date=15 November 2014|publisher=International Tax Review|archive-date=18 November 2014|archive-url=https://web.archive.org/web/20141118034035/http://www.internationaltaxreview.com/Article/3400689/Tax-Disputes/Finland-recognises-Bitcoin-services-as-VAT-exempt.html|url-status=live}}</ref><ref>{{cite web|url=https://www.vero.fi/syventavat-vero-ohjeet/ennakkoratkaisut/54360/kvl034201/|title=KVL:034/2014|website=Verohallinto|access-date=22 March 2019|archive-date=31 July 2017|archive-url=https://web.archive.org/web/20170731225540/https://www.vero.fi/syventavat-vero-ohjeet/ennakkoratkaisut/54360/kvl034201/|url-status=live}}</ref> | |||
|- | |- | ||
| | |{{flag|Iceland}}{{anchor|Iceland}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----According to a 2014 opinion, from the [[Central Bank of Iceland]] "there is no authorization to purchase foreign currency from financial institutions in Iceland or to transfer foreign currency across borders on the basis of transactions with virtual currency. For this reason alone, transactions with virtual currency are subject to restrictions in Iceland."<ref name="icy">{{cite web|url=http://www.cb.is/publications-news-and-speeches/news-and-speeches/news/2014/03/19/Significant-risk-attached-to-use-of-virtual-currency/|title=Significant risk attached to use of virtual currency|publisher=The Central Bank of Iceland|work=cb.is|date=19 March 2014|access-date=17 June 2015|archive-date=11 April 2018|archive-url=https://web.archive.org/web/20180411145710/https://www.cb.is/publications-news-and-speeches/news-and-speeches/news/2014/03/19/Significant-risk-attached-to-use-of-virtual-currency|url-status=dead}}</ref> This does not stop<ref>{{cite news|author1=Fidel Martinez|author2=Rob Wile|title=U.S. hesitation is chasing Bitcoin to Europe|url=http://fusion.net/story/17405/u-s-hesitation-is-chasing-bitcoin-to-europe/|access-date=8 January 2015|date=23 September 2014|archive-date=27 August 2016|archive-url=https://web.archive.org/web/20160827133834/http://fusion.net/story/17405/u-s-hesitation-is-chasing-bitcoin-to-europe/|url-status=dead}}</ref> businesses in Iceland from mining bitcoins.<ref name="NYT1214">{{cite news|author1=Nathaniel Popper|title=Into the Bitcoin Mines|url=https://dealbook.nytimes.com/2013/12/21/into-the-bitcoin-mines/|access-date=9 December 2014|work=Deal Book New York Times|publisher=New York Times Company|date=21 December 2013|archive-date=3 May 2019|archive-url=https://web.archive.org/web/20190503131604/https://dealbook.nytimes.com/2013/12/21/into-the-bitcoin-mines/|url-status=live}}</ref> The Icelandic Central Bank confirmed that "it is prohibited to engage in foreign exchange trading with the electronic currency bitcoin, according to the Icelandic Foreign Exchange Act".<ref name="mbl.is">{{cite news|title=Höftin stöðva viðskipti með Bitcoin (Controls suspend trading in bitcoin)|work=mbl.is|publisher=Morgunblaðið|language=is|date=19 December 2013|access-date=19 December 2013|url=http://www.mbl.is/vidskipti/frettir/2013/12/19/hoftin_stodva_vidskipti_med_bitcoin/|archive-date=26 November 2018|archive-url=https://web.archive.org/web/20181126075949/https://www.mbl.is/vidskipti/frettir/2013/12/19/hoftin_stodva_vidskipti_med_bitcoin/|url-status=live}}</ref> | ||
On 12 March 2017, the Central Bank amended its rules. With the new rules, wide and general exemptions have been granted from the restrictions of the Foreign Exchange Act No. 87/1992.<ref name="CB">{{cite web|url=https://www.government.is/library/Files/greinargerd_okt17-2_enska.pdf|title=Progress of the Plan for Removal of Capital Controls|publisher=The Ministry of Finance|work=ministryoffinance.is|date=25 April 2017|access-date=5 June 2017|archive-date=11 April 2018|archive-url=https://web.archive.org/web/20180411152147/https://www.government.is/library/Files/greinargerd_okt17-2_enska.pdf|url-status=live}}</ref> | |||
|- | |- | ||
| | |{{flag|Lithuania}}{{anchor|Lithuania}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----[[Bank of Lithuania]] released a warning on 31 January 2014, that bitcoin is not recognized as legal tender in [[Lithuania]] and that bitcoin users should be aware of the high risks that come with the usage of it.<ref name="BL2014">{{cite news|title=Lietuvos bankas apsisprendė dėl bitkoinų|url=http://vz.lt/article/2014/1/31/lietuvos-bankas-perspeja-del-bitkoinu|date=31 January 2014|publisher=Verslo žinios|access-date=31 January 2014|archive-date=9 July 2015|archive-url=https://web.archive.org/web/20150709140206/http://vz.lt/article/2014/1/31/lietuvos-bankas-perspeja-del-bitkoinu|url-status=live}}</ref> | ||
|- | |- | ||
| | |{{flag|Norway}}{{anchor|Norway}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----The [[Norwegian Tax Administration]] stated in December 2013 that they do not define bitcoin as money but regard it as an [[asset]]. Profits are subjected to wealth tax. In business, use of bitcoin falls under the [[sales tax]] regulation.<ref>Saleha Mohsin (13 December 2013) [https://www.bloomberg.com/news/2013-12-12/bitcoins-fail-real-money-test-in-scandinavia-s-wealthiest-nation.html Bitcoins Fail Currency Test in Scandinavia’s Richest Nation] {{Webarchive|url=https://web.archive.org/web/20141228194531/http://www.bloomberg.com/news/2013-12-12/bitcoins-fail-real-money-test-in-scandinavia-s-wealthiest-nation.html|date=28 December 2014}} Bloomberg. Retrieved 13 December 2013</ref> | ||
The Norwegian government stated in February 2017 that they would not levy VAT on the purchase or sale of bitcoin.<ref>{{Cite web|url=https://www.regjeringen.no/no/aktuelt/bitcoin-er-unntatt-fra-merverdiavgift/id2538128/|title=Bitcoin er unntatt fra merverdiavgift|last=Finansdepartementet|date=9 February 2017|website=Regjeringen.no|language=no|access-date=2 April 2017|archive-date=15 December 2018|archive-url=https://web.archive.org/web/20181215122033/https://www.regjeringen.no/no/aktuelt/bitcoin-er-unntatt-fra-merverdiavgift/id2538128/|url-status=live}}</ref> | |||
|- | |- | ||
| | |{{flag|Sweden}}{{anchor|Sweden}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----The [[Swedish Tax Agency]] has given a preliminary ruling on Value Added Tax (VAT) on bitcoins, stating that trade in bitcoins is not subject to Swedish VAT, but is instead subject to the Finansinspektionen (Financial Supervisory Authority) regulations and treated as a currency. The decision has been appealed by the Swedish Tax Authority.{{r|"regulation"|page=Sweden}} | ||
The Swedish jurisdiction is in general quite favorable for bitcoin businesses and users as compared to other countries within the EU and the rest of the world. The governmental regulatory and supervisory body [[Financial Supervisory Authority (Sweden)|Swedish Financial Supervisory Authority]] (Finansinspektionen) have legitimized the fast growing industry by publicly proclaiming bitcoin and other digital currencies as a means of payment. For certain businesses interacting with [[Fiat money|fiat]] (mainly exchanges) the current regulation dictates that an application for approval/license must be filed and all the AML/CTF and KYC regulations applicable to more traditional financial service providers must be followed. | |||
|} | |} | ||
第583行: | 第594行: | ||
!'''合法性''' | !'''合法性''' | ||
|- | |- | ||
| | |{{flag|Bosnia and Herzegovina}}{{anchor|Bosnia and Herzegovina}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----No regulation on the use of bitcoins. | ||
|- | |||
|{{flag|Bulgaria}}{{anchor|Bulgaria}} | |||
|[[文件:Yes_check.svg|15x15像素]] Legal | |||
----There is not a single word in Bulgarian laws about bitcoin. People owe 10% tax if they made a profit trading. | |||
|- | |- | ||
| | |{{flag|Cyprus}}{{anchor|Cyprus}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----The use of bitcoin is not regulated in Cyprus.{{r|"regulation"|page=Cyprus}} | ||
|- | |- | ||
| | |{{flag|Greece}}{{anchor|Greece}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----No specific legislation on bitcoins exists in Greece.{{r|"regulation"|page=Greece}} | ||
|- | |- | ||
| | |{{flag|Italy}}{{anchor|Italy}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----Italy does not regulate bitcoin use by private individuals.{{r|"regulation"|page=Italy}} | ||
|- | |- | ||
| | |{{flag|Malta}}{{anchor|Malta}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----{{As of|2017}}, Malta does not have any regulations specifically pertaining to bitcoins.{{r|"regulation"|page=Malta}} In 2017, the country's prime minister [[Joseph Muscat]] announced the approval of a national strategy to promote bitcoin and blockchain technology. Muscat specifically addressed the bitcoin blockchain's ability to handle, store and process sensitive data in an immutable and decentralized ecosystem.<ref>{{cite news|url=http://www.maltatoday.com.mt/business/technology/76459/malta_set_for_revolutionary_national_blockchain_strategy_#.WP8gSojyhPZ/|title=Malta set for 'revolutionary' national blockchain strategy|last1=Diacono|first1=Tim|date=20 April 2017|work=MaltaToday|access-date=25 April 2017|archive-date=24 June 2019|archive-url=https://web.archive.org/web/20190624141015/http://www.maltatoday.com.mt/business/technology/76459/malta_set_for_revolutionary_national_blockchain_strategy_#.WP8gSojyhPZ/|url-status=live}}</ref> | ||
|- | |- | ||
|- | |- | ||
| | |{{flag|North Macedonia}}{{anchor|North Macedonia}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | No specific legislation on bitcoins or cryptocurrency exists in North Macedonia. | ||
In 2016, the [[National Bank of North Macedonia|National Bank of the Republic of North Macedonia]] published a press release regarding an investigation it made into ONECOIN, and discouraged the citizens from investing in it since it was most likely a scam. In the same press release, the NBRM quoted the law on Foreign Exchange Operations, but since cryptocurrencies do not constitute a foreign currency as they are quoted by the law, it leaves them unregulated.<ref>{{cite news|url=http://www.nbrm.mk/ns-newsarticle-soopshtieniie_na_nbrm_28_9_2016.nspx|title=Announcement by NBRM|date=28 September 2016|work=National Bank of Republic of North Macedonia|access-date=21 June 2018|archive-date=23 June 2018|archive-url=https://web.archive.org/web/20180623233004/http://www.nbrm.mk/ns-newsarticle-soopshtieniie_na_nbrm_28_9_2016.nspx|url-status=live}}</ref> | |||
|- | |- | ||
| | |{{flag|Portugal}}{{anchor|Portugal}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----In 2013, the [[Bank of Portugal]] stated that Bitcoin was not a safe currency, as their issuance lacked oversight or prudential requirements. As of 2014, Portugal had no specific legal framework for Bitcoin. {{r|"regulation"|page=Portugal}} | ||
|- | |- | ||
| | |{{flag|Spain}}{{anchor|Spain}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----Transactions in bitcoins are subject to the same laws as barter transactions.{{r|"regulation"|page=Spain}} | ||
|} | |} | ||
第626行: | 第639行: | ||
!'''合法性''' | !'''合法性''' | ||
|- | |- | ||
| | |{{flag|Belgium}}{{anchor|Belgium}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----In July 2013, the Minister of Finance expressed concerns over the use of Bitcoin for money laundering, but indicated that government intervention did not yet appear necessary.{{r|"regulation"|page=Belgium}} | ||
|- | |- | ||
| | |{{flag|France}}{{anchor|France}} | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----The French Ministry of Finance issued regulations on 11 July 2014 pertaining to the operation of virtual currency professionals, exchanges, and taxation.<ref name="France">{{cite web|title=Réguler les monnaies virtuelles|url=http://proxy-pubminefi.diffusion.finances.gouv.fr/pub/document/18/17768.pdf|publisher=Ministre des Finances|access-date=6 June 2016|archive-date=5 August 2016|archive-url=https://web.archive.org/web/20160805082934/http://proxy-pubminefi.diffusion.finances.gouv.fr/pub/document/18/17768.pdf|url-status=live}}</ref> | ||
|- | |- | ||
| | |{{flag|Ireland}}{{anchor|Ireland}} | ||
| | |Not regulated by central bank | ||
---- | ----The [[Central Bank of Ireland]] was quoted in [[Dáil Éireann]] in December 2013 as stating that it does not regulate bitcoin, and that bitcoin is not legal tender in the European Union.{{r|"regulation"|page=Ireland}} | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----The [[Commission de Surveillance du Secteur Financier]] has issued a communication in February 2014 acknowledging the status of currency to the bitcoin and other cryptocurrencies.<ref name="CSSF-VC">{{cite web|title=Communique virtual currencies|url=http://www.cssf.lu/fileadmin/files/Publications/Communiques/Communiques_2014/Communique__virtual_currencies_140214.pdf|publisher=Commission de Surveillance du Secteur Financier|access-date=15 October 2015|archive-date=11 January 2018|archive-url=https://web.archive.org/web/20180111192614/http://www.cssf.lu/fileadmin/files/Publications/Communiques/Communiques_2014/Communique__virtual_currencies_140214.pdf|url-status=dead}}</ref> The first BitLicence was issued in October 2015.<ref>{{Cite news|title=SnapSwap Granted License for EU Operations|url=https://chronicle.lu/category/business-1/13635-snapswap-granted-license-for-eu-operations|last=SG|date=12 October 2015|access-date=6 November 2019|work=Chronicle.lu|archive-date=6 November 2019|archive-url=https://web.archive.org/web/20191106105503/https://chronicle.lu/category/business-1/13635-snapswap-granted-license-for-eu-operations|url-status=live}}</ref> | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----{{As of|2013}}, "alternative virtual currencies" such as bitcoin are not classified as money and do not fall within the scope of the Act on Financial Supervision of the Netherlands.{{r|"regulation"|page=Netherlands}} When dealing with cryptocurrencies one must declare them and pay taxes to the [[Tax and Customs Administration|Dutch Tax and Customs Administration]].<ref>{{Cite news|title=Cryptocurrencies (like bitcoin)|url=https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/cryptovaluta|last=|date=24 January 2023|access-date=24 January 2023|work=belastingdienst.nl|archive-date=24 January 2023|archive-url=https://web.archive.org/web/20230124115209/https://www.belastingdienst.nl/wps/wcm/connect/nl/werk-en-inkomen/content/cryptovaluta|url-status=live}}</ref> | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----{{As of|2013}}, the government of the United Kingdom has stated that bitcoin is unregulated and that it is treated as a 'foreign currency' for most purposes, including VAT/GST.{{r|"regulation"|page=United Kingdom}} | ||
Bitcoin is treated as 'private money'. When bitcoin is exchanged for sterling or for foreign currencies, such as euro or dollar, no VAT will be due on the value of the bitcoins themselves. However, in all instances, VAT will be due in the normal way from suppliers of any goods or services sold in exchange for bitcoin or other similar cryptocurrency. Profits and losses on cryptocurrencies are subject to [[Capital gains tax#United Kingdom|capital gains tax]].<ref>{{cite web|title=Tax treatment of activities involving Bitcoin and other similar cryptocurrencies|url=http://www.hmrc.gov.uk/briefs/vat/brief0914.htm|publisher=HM Revenue & Customs|access-date=11 March 2014|archive-date=9 March 2014|archive-url=https://web.archive.org/web/20140309033700/http://www.hmrc.gov.uk/briefs/vat/brief0914.htm|url-status=live}}</ref> | |||
In March 2022, the [[Financial Conduct Authority]] (FCA) declared that all [[Bitcoin ATM|cryptocurrency ATM]]s in the country were 不合法, as none of the ATM's operators had successfully registered with the agency. The FCA cited a failure to comply with [[know your customer]] laws, as well as the high risk to customers, due to a lack of regulation and protection.<ref>{{cite news|last1=Moon|first1=M.|title=UK's financial regulator orders shutdown of all Bitcoin ATMs|url=https://www.engadget.com/uk-orders-bitcoin-atm-shutdown-125830919.html|access-date=11 March 2022|work=Engadget|date=11 March 2022|archive-date=11 March 2022|archive-url=https://web.archive.org/web/20220311145437/https://www.engadget.com/uk-orders-bitcoin-atm-shutdown-125830919.html|url-status=live}}</ref><ref>{{cite news|last1=Titcomb|first1=James|title=Bitcoin cashpoints forced to shut down after being declared illegal|url=https://www.telegraph.co.uk/business/2022/03/11/bitcoin-cashpoints-forced-shut-declared-illegal/|access-date=11 March 2022|work=The Telegraph|date=11 March 2022|archive-date=11 March 2022|archive-url=https://web.archive.org/web/20220311092308/https://www.telegraph.co.uk/business/2022/03/11/bitcoin-cashpoints-forced-shut-declared-illegal/|url-status=live}}</ref> | |||
|} | |} | ||
=== 大洋洲 === | === 大洋洲 === | ||
==== Australasia ==== | |||
{| class="wikitable sortable" style="text-align:left" | {| class="wikitable sortable" style="text-align:left" | ||
! style="width:120px;" |'''国家或地区''' | ! style="width:120px;" |'''国家或地区''' | ||
!'''合法性''' | !'''合法性''' | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----In December 2013, the [[Governor of the Reserve Bank of Australia#Governors and their roles|governor]] of the [[Reserve Bank of Australia]] (RBA) indicated in an interview about bitcoin 合法性 stating, "There would be nothing to stop people in this country deciding to transact in some other currency in a shop if they wanted to. There's no law against that, so we do have competing currencies."<ref name="rbabtc">{{cite web|work=JHT|url=http://www.afr.com/p/national/glenn_stevens_says_bitcoins_show_GWLQFcefJfF4RmiE0Z08AJ|title=Glenn Stevens says Bitcoins show promise, but so did tulips|last=Hartge-Hazelman|first=Bianca|publisher=The Australian Financial Review|date=13 December 2013|access-date=21 September 2014|archive-date=21 October 2014|archive-url=https://web.archive.org/web/20141021091031/http://www.afr.com/p/national/glenn_stevens_says_bitcoins_show_GWLQFcefJfF4RmiE0Z08AJ|url-status=live}}</ref> Beginning in April 2018, Australian digital currency exchanges must register with the [[Australian Transaction Reports and Analysis Centre]] and implement "[[know your customer]]" policies to comply with new anti-money laundering legislation.<ref>{{Cite web|url=https://www.austrac.gov.au/new-australian-laws-regulate-cryptocurrency-providers|title=New Australian laws to regulate cryptocurrency providers | AUSTRAC|website=www.austrac.gov.au|access-date=10 June 2021|archive-date=4 June 2021|archive-url=https://web.archive.org/web/20210604002300/https://www.austrac.gov.au/new-australian-laws-regulate-cryptocurrency-providers|url-status=live}}</ref> | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素]] Legal | ||
---- | ----The Reserve Bank of New Zealand states: "Non-banks do not need our approval for schemes that involve the storage and/or transfer of value (such as 'bitcoin') – so long as they do not involve the issuance of physical circulating currency (notes and coins)."{{r|"regulation"|page=New Zealand}} | ||
|} | |} | ||
==== | ==== Melanesia ==== | ||
{| class="wikitable sortable" style="text-align:left" | {| class="wikitable sortable" style="text-align:left" | ||
! style="width:120px;" |'''国家或地区''' | ! style="width:120px;" |'''国家或地区''' | ||
!'''合法性''' | !'''合法性''' | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素|Yes]] Legal | ||
---- | ----[[Prime Minister of Fiji|Prime Minister]] [[Sitiveni Rabuka]] is a proponent of cryptocurrencies and has even planned to make bitcoin legal tender as soon as 2023. | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素|Yes]] Legal | ||
---- | ----The government officially supports the use of blockchain technologies, including cryptocurrencies.<ref>{{cite web|url=https://www.rnz.co.nz/international/pacific-news/438341/tuvalu-chases-digital-immortality-on-a-blockchain|title=Tuvalu chases digital immortality on a blockchain|website=[[Radio New Zealand]]|date=14 March 2021|access-date=5 January 2023|archive-date=5 January 2023|archive-url=https://web.archive.org/web/20230105140135/https://www.rnz.co.nz/international/pacific-news/438341/tuvalu-chases-digital-immortality-on-a-blockchain|url-status=live}}</ref> | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素|Yes]] Legal | ||
---- | ----Legalised in 2021.<ref>{{cite web|url=https://www.financemagnates.com/cryptocurrency/news/crypto-ban-is-finally-lifted-in-vanuatu-after-lobbying-efforts-of-lawyers/|title=Crypto Ban is Finally Lifted in Vanuatu after Lobbying Efforts of Lawyers | Finance Magnates|date=26 July 2021|access-date=5 January 2023|archive-date=5 January 2023|archive-url=https://web.archive.org/web/20230105135338/https://www.financemagnates.com/cryptocurrency/news/crypto-ban-is-finally-lifted-in-vanuatu-after-lobbying-efforts-of-lawyers/|url-status=live}}</ref> | ||
|} | |} | ||
==== | ==== Micronesia ==== | ||
{| class="wikitable sortable" style="text-align:left" | {| class="wikitable sortable" style="text-align:left" | ||
! style="width:120px;" |'''国家或地区''' | ! style="width:120px;" |'''国家或地区''' | ||
!'''合法性''' | !'''合法性''' | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素|Yes]] Legal | ||
---- | ----[[Decentralised autonomous organisation]]s (DAOs), which are blockchain-based, are considered legal entities in the Marshall Islands. | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素|Yes]] Legal | ||
---- | ----The use of cryptocurrencies is officially supported by the government.<ref>{{cite web|url=https://www.aljazeera.com/economy/2021/12/6/palau-pop-18000-seeks-to-blaze-trail-with-official-crypto|title=Tiny Palau seeks to blaze trail with official crypto|access-date=5 January 2023|archive-date=5 January 2023|archive-url=https://web.archive.org/web/20230105135845/https://www.aljazeera.com/economy/2021/12/6/palau-pop-18000-seeks-to-blaze-trail-with-official-crypto|url-status=live}}</ref> | ||
|} | |} | ||
==== | ==== Polynesia ==== | ||
{| class="wikitable sortable" style="text-align:left" | {| class="wikitable sortable" style="text-align:left" | ||
! style="width:120px;" |'''国家或地区''' | ! style="width:120px;" |'''国家或地区''' | ||
!'''合法性''' | !'''合法性''' | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素|Yes]] Legal | ||
---- | ----The use of cryptocurrencies in Samoa is legal but discouraged by the [[Central Bank of Samoa]].{{citation needed|date=January 2023}} | ||
|- | |- | ||
| | | | ||
|[[文件:Yes_check.svg|15x15像素]] | |[[文件:Yes_check.svg|15x15像素|Yes]] Legal | ||
---- | ----Tonga plans to make bitcoin legal tender by the end of 2023. This has been planned since late 2021.<ref>{{cite web|url=https://www.rnz.co.nz/international/pacific-news/454865/tongan-mp-plans-bill-to-make-bitcoin-legal-tender|title=Tongan MP plans bill to make bitcoin legal tender|website=[[Radio New Zealand]]|date=3 November 2021|access-date=5 January 2023|archive-date=5 January 2023|archive-url=https://web.archive.org/web/20230105135138/https://www.rnz.co.nz/international/pacific-news/454865/tongan-mp-plans-bill-to-make-bitcoin-legal-tender|url-status=live}}</ref> | ||
|} | |} | ||
== 参考链接 == | == 参考链接 == | ||
<references /> | <references /> |