比特币在各国或地区的合法性

来自币圈维基百科
JackMa（留言 | 贡献）2024年7月1日 (一) 12:19的版本

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。

比特币的法律地位 * 法定货币橙色 * 允许（合法使用比特币）绿色 * 有争议（对比特币的合法使用有一些限制）黄色 * 有争议（基于现有法律的解释，但不直接禁止比特币）粉色 * 禁止（全部或部分禁止）红色 * 没有数据灰色

在各国家或地区的细节

国家或地区 合法性
欧盟 欧盟没有颁布任何特别针对比特币作为货币地位的法规，但规定了传统（法定）货币与比特币之间兑换不征收增值税/营业税。

然而，使用比特币购买商品和服务的行为仍然需要缴纳增值税/营业税和其他税款（例如所得税）。

2015 年 10 月，欧洲联盟法院裁定，“将传统货币兑换成单位的 ‘比特币’ 虚拟货币免征增值税”，并且“成员国应当免除与 ‘用作法定货币的货币、钞票和硬币’ 相关的交易”，这使得比特币成为一种货币，而非商品。根据法官的说法，不应该对比特币征税，因为它应该被视为一种支付手段。

根据欧洲中央银行的说法，传统金融部门监管并不适用于比特币，因为它不涉及传统金融参与者。然而，欧盟其他一些人表示，现有法规可以扩展到涵盖比特币和比特币公司。

欧洲中央银行将比特币归类为一种可兑换的去中心化虚拟货币。2014 年 7 月，欧洲银行管理局建议欧洲银行在监管制度到位之前不要交易比特币等虚拟货币。

2016 年，欧洲议会提出了设立一个专责小组监控虚拟货币以打击洗钱和恐怖主义的提案，该提案以 542 票赞成、51 票反对、11 票弃权的结果获得通过，并提交给欧洲委员会审议。

2022 年 1 月，欧洲证券和市场管理局副主席 Erik Thedéen 呼吁欧盟禁止工作量证明加密挖矿，转而支持权益证明模式并应对气候变化。

G7 合法
在 2013 年，七国集团的金融行动特别工作组 (FATF) 在可能适用于传输比特币和其他货币的公司指引中发布了以下声明，“允许来自匿名来源的第三方资金的互联网支付服务可能会面临更高的[洗钱/恐怖融资]风险”。他们总结道，这可能会给各国在 [反洗钱/打击恐怖主义融资] 监管和监督方面带来“挑战”。

非洲

北非

国家或地区 合法性
阿尔及利亚 不合法
根据官方期刊（2017年12月28日）：

第117条——禁止购买、销售、使用和持有所谓的虚拟货币。虚拟货币是互联网用户通过网络使用的货币。其特点是缺乏物理支持，如硬币、纸币、支票或信用卡支付。任何违反该规定的行为将根据现行法律法规予以惩罚。

埃及 不合法
埃及的达尔·伊夫塔（Dar al-Ifta），即埃及主要的伊斯兰立法机构，发布了一项宗教法令，将比特币的商业交易定为哈拉姆（即伊斯兰教法下的禁止行为）。
摩洛哥 不合法
2017年11月20日，外汇管理局发布了一份公开声明，宣布：“外汇管理局希望告知公众，通过虚拟货币进行的交易构成违反外汇法规的行为，可能会受到现行法律规定的处罚和罚款。”

第二天，货币当局也发表了一份由经济与财政部、摩洛哥银行和摩洛哥资本市场管理局（AMMC）联合发布的声明，警告与比特币相关的风险，指出比特币可能被用于“非法或犯罪目的，包括洗钱和资助恐怖主义”。

2017年12月19日，在摩洛哥银行2017年最后一次季度会议期间，摩洛哥银行行长阿卜杜勒拉蒂夫·朱阿赫里在拉巴特举行的新闻发布会上表示，比特币不是货币，而是一种“金融资产”。他还警告其危险性，并呼吁建立一个框架以保护消费者。

西非

国家或地区 合法性
尼日利亚 合法 / 央行不鼓励使用
截至2017年1月17日，尼日利亚中央银行（CBN）发布了一份通告，通知所有尼日利亚银行，禁止在尼日利亚进行比特币和其他虚拟货币的银行交易。

之后，尼日利亚中央银行（CBN）和尼日利亚存款保险公司（NDIC）成立了一个委员会，研究该国采用比特币和其他数字货币背后的区块链技术的可能性。委员会已经提交了报告，但据CBN银行与支付系统部主任Dipo Fatokun先生称，“几个子委员会仍在研究该问题。”

2021年2月5日，尼日利亚中央银行发布了一份通告，通知尼日利亚的金融机构，按照他们在2017年1月的通告，处理加密货币或为其支付提供便利仍然是被禁止的，并将面临严厉处罚。

东非和中非

国家或地区 合法性
坦桑尼亚 法律允许 / 央行不鼓励使用
尽管未正式禁止，坦桑尼亚央行建议不要使用加密货币，强调坦桑尼亚先令是唯一被接受的法定货币。
中非共和国 合法
在2022年4月22日，中非共和国议会通过了一项加密货币法案，该法案于4月27日正式颁布，使比特币成为该国的法定货币。然而在2023年4月，中非共和国同意废除将比特币作为法定货币的决定。

东南非 / 非洲之角 / 印度洋国家

国家或地区 合法性
毛里求斯 合法
毛里求斯金融服务委员会将加密货币视为《2007年金融服务法》下的数字资产进行监管，并警告投资者，他们不受任何法定赔偿协议的保护，但加密货币在毛里求斯是合法的。

南部非洲

国家或地区 合法性
安哥拉 合法
尽管政府官员建议不要使用比特币，但没有相关立法禁止其使用，因此比特币在该国仍然是完全合法的。
南非 合法
2014年12月，南非储备银行发布了一份关于虚拟货币的立场文件，宣布虚拟货币“没有法律地位或监管框架”。南非税务局将比特币归类为无形资产。
纳米比亚 合法 / 央行不鼓励使用
2017年9月，纳米比亚银行发布了一份关于虚拟货币的立场文件，其中声明不允许加密货币交易所运营，加密货币不能作为商品和服务的支付方式被接受。
津巴布韦 未知
津巴布韦储备银行已禁止在银行业务中使用加密货币，但高等法院的命令解除了这一禁令。储备银行已向法院提交了反对通知。然而，尚未找到任何显示此事解决的来源。

美洲

北美

国家或地区 合法性
加拿大 合法 / 央行不鼓励使用
涉及虚拟货币的公司必须在国家金融情报机构加拿大金融交易和报告分析中心（FINTRAC）注册，实施合规计划，保留所需记录，报告可疑或与恐怖主义相关的交易，并确定其客户中是否有“政治暴露人物”。

该法律适用于非加拿大的虚拟货币交易所，只要它们有加拿大客户。银行不得为未在FINTRAC注册的虚拟货币公司开设或维护账户或建立代理银行关系。

数字货币交易商作为货币服务业务（MSB）受到监管。

魁北克省的金融监管机构Autorité des marchés financiers（AMF）已声明，一些与比特币相关的商业模式，包括交易所和ATM机，受其现行的MSB法案监管。

截至2018年4月，蒙特利尔银行（BMO）宣布禁止其信用卡和借记卡客户使用其卡进行加密货币购买。这是继加拿大多伦多道明银行（TD）实施的另一个银行禁令之后的又一措施。

美国 合法
美国财政部在2013年将比特币归类为可兑换的去中心化虚拟货币。商品期货交易委员会（CFTC）在2015年9月将比特币归类为商品。根据美国国税局（IRS）的规定，比特币作为财产征税。

比特币在2018年6月21日的一项美国最高法院意见中被提及（威斯康星中央有限公司诉美国案）。在该意见中，美国最高法院提到金钱的定义随着时间的推移而改变，“或许有一天员工将会以比特币或其他类型的加密货币支付薪水……”

如果货币服务业务，包括加密货币交易所、资金传输机构和匿名服务（称为“混合器”或“搅拌器”）在美国进行大量业务，根据金融犯罪执法网络（FinCEN）主任Kenneth Blanco在2018年的说法，他们需要：

1. 注册为美国FinCEN的货币服务业务

2. 设计并实施反洗钱（AML）计划

3. 保留适当的记录并向FinCEN提交报告，包括可疑活动报告（SARs）和货币交易报告（CTRs）

截至2018年8月，美国FinCEN每月收到超过1500份涉及加密货币的SARs。还有17个国家有类似的AML要求。

2016年9月，在涉及一名经营无牌资金传输业务的联邦法院案件中，美国纽约南区地方法院裁定“比特币在该术语的普通含义内是资金。比特币可以作为商品和服务的支付方式接受，或者直接从交易所用银行账户购买。因此，它们作为财务资源起作用，并被用作交换媒介和支付手段。”

墨西哥 合法
截至2017年，比特币在墨西哥是合法的，并计划根据《金融科技法》将其作为虚拟资产进行监管。

中美洲

国家或地区 合法性
哥斯达黎 不被视为货币
2017年10月，哥斯达黎加中央银行发布声明，比特币和加密货币不被视为货币，不受法律支持，也不能在哥斯达黎加的国家支付系统中交易。中央银行强调，任何使用加密货币的人都是自行承担风险。
萨尔瓦多 合法
比特币在萨尔瓦多通过《比特币法》于2021年6月8日成为法定货币，该法于2021年9月7日生效。

一个月后，比特币钱包的持有者超过了传统银行账户的持有者数量，而最受欢迎的比特币钱包——政府官方支持的Chivo钱包——已被300万人下载，接近总人口的46%。然而，仅有12%的萨尔瓦多消费者使用过比特币，调查显示93%的公司在第一个月没有接受过比特币支付。

尼加拉瓜 截至2014年，未受到监管
截至2014年，尼加拉瓜政府尚未对比特币通过任何法规，中央银行也没有发布相关裁决或指导方针。据《El Nuevo Diario》报导，2014年1月，一名美国银行家曾使用比特币购买了该国的房地产。

加勒比地区

国家或地区 合法性
牙买加 合法
在2017年，牙买加银行（BoJ）发布了一份声明，表示必须为加密货币技术的利用创造机会。BoJ表示计划开展宣传活动，提高公众对加密货币的认识，作为提高普通金融素养的一部分。
特立尼达和多巴哥 合法
2018年，特立尼达和多巴哥中央银行发布声明，表示愿意与提供金融科技和虚拟货币服务的公司合作，同时警告虚拟货币存在风险，可能被用于促进犯罪活动，并且在出现问题时缺乏保险和监管机制的救济途径。

南美

国家或地区 合法性
阿根廷 合法 / 央行不鼓励使用
根据阿根廷民法典，比特币可能被视为货币，但不是法定货币。比特币可能被视为民法典下的一种物品或者商品，因此与比特币相关的交易可能受民法典下的商品买卖规则约束。2022年5月5日，阿根廷央行禁止金融机构 facilitat 任何与加密货币相关的交易。
模板:Flag模板:Anchor 合法 / 央行不鼓励使用
The Central Bank of Bolivia issued a resolution banning bitcoin and any other currency not regulated by a country or economic zone in 2014.[1] Resolution of the Central Bank of Bolivia No. 144 of Dec. 15, 2020 repealed Resolution No. 044 of May 6, 2014.模板:Cn
模板:Flag模板:Anchor Legal
In December 2022, Brazil established a licensing regime for virtual asset service providers with the aim of legalizing crypto as a payment method. Previously regulated, according to a 2014 statement by the Central Bank of Brazil concerning cryptocurrencies, but is discouraged because of operational risks.[2] In November 2017 this unregulated and discouraged status was reiterated by the Central Bank of Brazil.[3] On 7 May 2019, the Special Department of Federal Revenue of Brazil published a document on cryptocurrency taxes in the country.[4]
模板:Flag模板:Anchor Legal
There is no regulation on the use of bitcoins.模板:R
模板:Flag模板:Anchor 合法 / 央行不鼓励使用
Financial institutions are not allowed to facilitate bitcoin transactions. The Superintendencia Financiera warned financial institutions in 2014 that they may not "protect, invest, broker, or manage virtual money operations".[5]
模板:Flag模板:Anchor Legal to trade and hold / 不合法 as a payment tool, banking ban
Usage of any cryptocurrency as a payment tool is banned, according to Article 98 of the Organic Code on Monetary and Financial Matters, with sanctions that includes the seizure of cryptocurrencies and any product acquired with them.[6] As of December 25, 2021, no person has been criminally prosecuted for this reason. The Ecuadorian financial system strictly blocks any cryptocurrency-related transaction. Despite this, on January 8, 2018, according to a statement issued by the Central Bank of Ecuador, the purchase and sale of bitcoins is legal.[7]
模板:Flag Legal to hold / 不合法 to mine
In January 2018 Carlos Vargas, the government's cryptocurrency superintendent said "It is an activity that is now perfectly legal. We have had meetings with the Supreme Court so that people who have been victims of seizures and arrests in previous years will have charges dismissed."[8]模板:Unreliable source In March 2023, regulators issued a temporary ban on all cryptocurrency mining, due to concerns over corruption and embezzlement. As of June the ban remained in place.[9]

Asia

Central Asia

国家或地区 合法性
模板:Flag模板:Anchor 不合法
In August 2022 Taliban banned trading in cryptocurrencies.[10]
模板:Flag模板:Anchor Legal
Bitcoin is considered a commodity,[11] not a security or currency under the laws of the Kyrgyz Republic and may be legally mined, bought, sold and traded on a local commodity exchange.[12] The use of bitcoin as a currency in domestic settlements is restricted.[13]
模板:Flag模板:Anchor Legal
On 2 September 2018, a decree legalizing crypto trading — also making it tax-free — and mining in the country came into force, making Uzbekistan a crypto-friendly state.[14]

West Asia

国家或地区 合法性
模板:Flag模板:Anchor 合法 / 央行不鼓励使用
According to the Library of Congress "The Central Bank does not recognize cryptocurrencies as a form of payment yet. However, it is working on a new regulation for retail payment services that introduces the concept of tokens that could be used for payment purposes."[15]

On 13 February 2018 Dubai gold trader Regal RA DMCC became the first company in the Middle East to get a license to trade cryptocurrencies, the Dubai Multi Commodities Centre said.[16] DMCC's website emphasizes the "cold storage" of cryptocurrencies and states "DMCC's Crypto-commodities license is for Proprietary Trading in Crypto-commodities only. No initial coin offerings are permitted and no establishment of an exchange is permitted under this license."[17]

In November 2020, the Securities and Commodities Authority published "The Chairman of the Authority's Board of Directors' Decision No. (23/Chairman) of 2020 Concerning Crypto Assets Activities Regulation." It establishes a regulatory framework for the offering, issuance, listing, and trading of crypto assets. Crypto assets providers must be incorporated onshore within the UAE.[18][19][20][21]

模板:Flag模板:Anchor Legal
As of 2017, the Israel Tax Authorities issued a statement saying that bitcoin and other cryptocurrencies would not fall under the legal definition of currency, and neither of that of a financial security, but of a taxable asset.[22] Each time a bitcoin is sold, the seller would have to pay a capital gains tax of 25%. Miners, traders of bitcoins would be treated as businesses and would have to pay corporate income tax as well as charge a 17% VAT.[23]
模板:Flag模板:Anchor 合法 / 央行不鼓励使用
Financial institutions are warned from using bitcoin.[5] The Saudi Central Bank (SAMA) has warned from using bitcoin as it is high risk and its dealers will not be guaranteed any protection or rights.[24]
模板:Flag模板:Anchor 合法 / 央行不鼓励使用
The government of Jordan has issued a warning discouraging the use of bitcoin and other similar systems.[25]

The Central Bank of Jordan prohibits banks, currency exchanges, financial companies, and payment service companies from dealing in bitcoins or other digital currencies.[26] While it warned the public of risks of bitcoins, and that they are not legal tender, bitcoins are still accepted by small businesses and merchants.[26]

模板:Flag模板:Anchor Legal
The government of Lebanon has issued a warning discouraging the use of bitcoin and other similar systems.[25]
模板:Flag模板:Anchor Legal / 不合法 as a payment tool, banking ban
On 16 April 2021, Central Bank of the Republic of Turkey issued a regulation banning the use of cryptocurrencies including bitcoin and other such digital assets based on distributed ledger technology, directly or indirectly, to pay for goods and services, citing possible "irreparable" damage and transaction risks starting 30 April 2021.[27][28]
模板:Flag模板:Anchor 合法 / 央行不鼓励使用
Banks are not allowed to trade in bitcoin due to concerns over financial crimes and hacking. Additionally cryptocurrency is banned in the Qatar Financial Centre.[29]
模板:Flag模板:Anchor 合法 / 央行不鼓励使用
Financial institutions are not allowed by central bank to facilitate bitcoin transactions.[5] In April 2018, Central Bank of the Islamic Republic of Iran issued a statement banning the country's banks and financial institutions from dealing with cryptocurrencies, citing money laundering and terrorism financing risks.[30]

South Asia

国家或地区 合法性
模板:Flag模板:Anchor 不合法
Financial institutions are not allowed to facilitate bitcoin transactions.[5] In September 2014, Bangladesh Bank said that "anybody caught using the virtual currency could be jailed under the country's strict anti-money laundering laws".[31] In 2021 the Bangladesh Bank said that cryptocurrency transactions or trade should be deemed as crimes if they involve money laundering or terror financing.[32]
模板:Flag模板:Anchor Legal
Finance minister Arun Jaitley, in his budget speech on 1 February 2018, stated that the government will do everything to discontinue the use of bitcoin and other virtual currencies in India for criminal uses. He reiterated that India does not recognise them as legal tender and will instead encourage blockchain technology in payment systems.

"The government does not recognise cryptocurrency as legal tender or coin and will take all measures to eliminate the use of these cryptoassets in financing illegitimate activities or as part of the payments system," Jaitley said.[33]

In early 2018 India's central bank, the Reserve Bank of India (RBI) announced a ban on the sale or purchase of cryptocurrency for entities regulated by RBI.[34]

In 2019, a petition has been filed by Internet and Mobile Association of India with the Supreme Court of India challenging the 合法性 of cryptocurrencies and seeking a direction or order restraining their transaction.[35] In March 2020, the Supreme Court of India passed the verdict, revoking the RBI ban on cryptocurrency trade.[36][37]

In 2021, the government is exploring the creation of a state-backed digital currency issued by the Reserve Bank of India, while banning private ones like bitcoin.[38]

At present, India neither prohibits nor allows investment in the cryptocurrency market. In 2020, the Supreme Court of India had specifically lifted the ban on cryptocurrency, which was imposed by the Reserve Bank of India.[39][40][41][42] Since then the investment in cryptocurrency is considered legitimate though there is still ambiguity about the issues regarding the extent and payment of tax on the income accrued thereupon and also its regulatory regime. But it is being contemplated that the Indian Parliament will soon pass a specific law to either ban or regulate the cryptocurrency market in India.[43] Expressing his public policy opinion on the Indian cryptocurrency market to a well-known online publication, a leading public policy lawyer and Vice President of SAARCLAW (South Asian Association for Regional Co-operation in Law) Hemant Batra has said that the "cryptocurrency market has now become very big with involvement of billions of dollars in the market hence, it is now unattainable and irreconcilable for the government to completely ban all sorts of cryptocurrency and its trading and investment".[44] He mooted regulating the cryptocurrency market rather than completely banning it. He favoured following IMF and FATF guidelines in this regard.

模板:Flag模板:Anchor 不合法
Absolute ban.[5] The use of any cryptocurrency is 不合法 in Nepal.[45]
模板:Flag模板:Anchor Legal
Cryptocurrencies including bitcoin are not officially regulated in Pakistan;[46][47] however, it is not 不合法 or banned. As of 16 January 2021, the State Bank of Pakistan has not authorized any individuals or organizations to carry out the sale, purchase, exchange, and investment of virtual currencies, coins, and tokens.[48] There have been a number of arrests by the Cyber Crime Wing of the Federal Investigation Agency (FIA) related to the mining of bitcoin and other cryptocurrencies. These arrests were made under money-laundering charges.[49]

Despite the many controversies around virtual currencies, prominent Pakistani bloggers and social media influencers are publicly involved in trading bitcoin and regularly publish content on social media in the favor of regulating cryptocurrencies. In December 2020, the Khyber Pakhtunkhwa government became the first province in Pakistan to pass a resolution to legalize cryptocurrency in the country.[50]

East Asia

国家或地区 合法性
模板:Flag (PRC)模板:Anchor 不合法
Financial institutions are not allowed to facilitate bitcoin transactions.[5] Regulation prohibits financial firms holding or trading cryptocurrencies.模板:R On 5 December 2013, People's Bank of China (PBOC) made its first step in regulating bitcoin by prohibiting financial institutions from handling bitcoin transactions.[51]

On 1 April 2014 PBOC ordered commercial banks and payment companies to close bitcoin trading accounts in two weeks.[52]

Cryptocurrency exchanges or trading platforms were effectively banned by regulation in September 2017 with 173 platforms closed down by July 2018.[53]

In early 2018 the People's Bank of China announced the State Administration of Foreign Exchange led by Pan Gongsheng would crack down on bitcoin mining.[54][55] Many bitcoin mining operations in China had stopped operating by January 2018.[53] A complete ban on cryptocurrency trading and mining was put into effect on 24 September 2021.[56]

模板:Flag模板:Anchor Legal
In 2013 Norman Chan, the chief executive of Hong Kong Monetary Authority (HKMA) said that bitcoin is only a virtual commodity. He also decided that bitcoin will not be regulated by HKMA. However, the authority will be closely watching the usage of bitcoin locally and its development overseas.[57]Secretary for Financial Services and the Treasury addressed bitcoin in the Legislative Council stating that "Hong Kong at present has no legislation directly regulating bitcoins and other virtual currencies of [a] similar kind. However, our existing laws (such as the Organised and Serious Crimes Ordinance) provide sanctions against unlawful acts involving bitcoins, such as fraud or money laundering."模板:R

Starting in late 2022 government bodies including the Treasury Bureau and the HKMA announced they intended to embrace digital assets, and began work on a regulatory framework based on the idea of “same activity, same risks, same regulation”.[58][59][60][61] By late 2023 a supervision framework that includes enhanced identity verification was finalized.[62] The new Virtual Asset Trading Plaftorm regulations came into force mid-2024.[63]

模板:Flag模板:Anchor Legal
On 7 March 2014, the Japanese government, in response to a series of questions asked in the National Diet, made a cabinet decision on the legal treatment of bitcoins in the form of answers to the questions.[64] The decision did not see bitcoin as currency nor bond under the current Banking Act and Financial Instruments and Exchange Law, prohibiting banks and securities companies from dealing in bitcoins. The decision also acknowledges that there are no laws to unconditionally prohibit individuals or legal entities from receiving bitcoins in exchange for goods or services. Taxes may be applicable to bitcoins.

As of April 2017, cryptocurrency exchange businesses operating in Japan have been regulated by the Payment Services Act. Cryptocurrency exchange businesses have to be registered, keep records, take security measures, and take measures to protect customers. The law on cryptocurrency transactions must comply with the anti-money laundering law; and measures to protect users investors. The Payment Services Act defines "cryptocurrency" as a property value. The Act also states that cryptocurrency is limited to property values that are stored electronically on electronic devices, not a legal tender.[65][66]

模板:Flag模板:Anchor Legal
Minors and all foreigners are prohibited from trading cryptocurrencies. Adult South Koreans may trade on registered exchanges using real name accounts at a bank where the exchange also has an account. Both the bank and the exchange are responsible for verifying the customer's identity and enforcing other anti-money-laundering provisions.[67][68]
模板:Flag模板:Anchor 合法 / 央行不鼓励使用
Financial institutions are not allowed to facilitate bitcoin transactions.[5] Regulators have warned the public that bitcoin does not have legal protection, "as the currency is not issued by any monetary authority and is therefore not entitled to legal claims or guarantee of conversion".[69]

Financial institutions have been warned by regulators that necessary regulatory actions may be taken if they use bitcoin.模板:R

On 31 December 2013, Financial Supervisory Commission (Republic of China) (FSC) and CBC issued a joint statement which warns against the use of bitcoin. It is stated that bitcoin remains highly volatile, highly speculative, and is not entitled to legal claims or guarantee of conversion.[70]

On 5 January 2014, FSC chairman Tseng Ming-chung stated that FSC will not allow the installation of bitcoin ATM in Taiwan because bitcoin is not a currency and it should not be accepted by individuals and banks as payment.[71]

Southeast Asia

国家或地区 合法性
模板:Flag模板:Anchor 合法 / 央行不鼓励使用
The National Bank of Cambodia (NBC), has "asked banks in Cambodia not to allow people to conduct transactions with cryptocurrencies."[5]
模板:Flag模板:Anchor Legal to trade and hold / 不合法 as payment tool
On 7 December 2017, Bank Indonesia, the country's central bank, issued a regulation banning the use of cryptocurrencies including bitcoin as payment tools starting 1 January 2018.[5] On 11 November 2021, Indonesian Ulema Council issued haram fatwa against use of cryptocurrencies as currency including Bitcoin, citing both Islamic laws and Indonesian banking and monetary regulations. The fatwa also forbids cryptocurrency trading and holding, except if those cryptocurrencies met the Islamic sil'ah standards of trade-able and own-able goods such as having physical form, having clear value, having known number, can be really owned, transferable, and not entirely speculative.[72] By passing of the Law on Financial Sector Development and Strengthening on 15 December 2022, all cryptocurrencies including the Bitcoin listed as "monitored financial technologies" that all related affairs related to the innovation, utilization, and other activities related to it will become the subject of Bank Indonesia and Financial Services Authority control and monitoring.[73]
模板:Flag模板:Anchor Legal
On 4 November 2013, Bank Negara Malaysia (BNM) met with local bitcoin proponents to learn more about the currency but did not comment at the time.[74] BNM issued a statement on 6 January 2014 that bitcoin is not recognised as a legal tender in Malaysia. The central bank will not regulate bitcoin operations at the moment and users should aware of the risks associated with bitcoin usage.[75][76]模板:R
模板:Flag模板:Anchor Legal
On 6 March 2014, Bangko Sentral ng Pilipinas (BSP) issued a statement on risks associated with bitcoin trading and usage. Recently virtual currencies were legalized and cryptocurrency exchanges are now regulated by Central Bank of the Philippines (Bangko Sentral ng Pilipinas) under Circular 944; however bitcoin and other "virtual currencies" are not recognized by the BSP as currency as "it is neither issued or guaranteed by a central bank nor backed by any commodity."[77]
模板:Flag模板:Anchor Legal
In December 2013, the Monetary Authority of Singapore reportedly stated that "[w]hether or not businesses accept bitcoins in exchange for their goods and services is a commercial decision in which MAS does not intervene."模板:R

On 22 September 2013, the Monetary Authority of Singapore (MAS) warned users of the risks associated with using bitcoin stating "If bitcoin ceases to operate, there may not be an identifiable party responsible for refunding their monies or for them to seek recourse"[78] and in December 2013 stated "Whether or not businesses accept bitcoins in exchange for their goods and services is a commercial decision in which MAS does not intervene"[79] In January 2014, the Inland Revenue Authority of Singapore issued a series of tax guidelines according to which bitcoin transactions may be treated as a barter exchange if it is used as a payment method for real goods and services. Businesses that deal with bitcoin currency exchanges will be taxed based on their bitcoin sales.[80]

In April 2019, the MAS referred to bitcoin as a digital payment token for purposes of the Payment Services Act.[81]

模板:Flag模板:Anchor Legal to trade and hold / 不合法 as payment tool
Thai based bitcoin exchanges can only exchange Digital Currencies for Thai Baht and are required to operate with a Thailand Business Development Department e-commerce license. They are also required to have KYC and CDD policies and procedures in place, in accordance with the Ministerial Regulation Prescribing Rules and Procedures for Customer Due Diligence, Reference Page 8 Volume 129 Part 44 A Government Gazette 23 May 2555 (2012).[82]

Suspicious activity must be reported to the Anti-Money Laundering Office.[83]

As of 1 April 2022, the Thai government no longer allows cryptocurrencies to be used as payment for goods or services. The regulation doesn't prohibit owning or trading cryptocurrencies, although commercial banks have been cautioned against direct involvement in digital assets.[84]

模板:Flag模板:Anchor Legal to trade and hold / 不合法 as payment tool
The State Bank of Vietnam has declared that the issuance, supply and use of bitcoin and other similar virtual currency is 不合法 as a mean of payment and subject to punishment ranging from 150 million to 200 million VND,[85] but the government does not ban bitcoin trading as a virtual goods or assets.[86]
模板:Flag Legal to trade and hold
Bitcoin and cryptocurrency is not legal tender in Brunei Darussalam and are not regulated by AMBD (Brunei Monetary Authority). It is not protected under the laws administered by AMBD.[87]

AMBD however, advised the public not to be easily enticed by any investment or financial activity advertisements, and to conduct due diligence and understand the financial products properly before participating. There is no law that stated that holding or trading bitcoin is 不合法.模板:Citation needed

Europe

Central Europe

国家或地区 合法性
模板:Flag模板:Anchor Legal
Not considered to be an official form of currency, earnings are subject to tax law.

The Financial Market Authority (FMA) has warned investors that cryptocurrencies are risky and that the FMA does not supervise or regulate virtual currencies, including bitcoin, or cryptocurrency trading platforms.[5]模板:Rp

模板:Flag模板:Anchor Legal
Croatia's Financial Stability Council warned investors about the risks of virtual currencies, such as digital wallet theft and fraud, on 18 December 2017. The National Bank of Croatia issued a similar warning on 22 September 2017.[5]模板:Rp
模板:Flag模板:Anchor Legal
Businesses and individuals who buy, sell, store, manage, or mediate the purchase or sale of virtual currencies or provide similar services must comply with the anti-money laundering law.[5]模板:Rp

Bitcoin is classified as an intangible asset (not as electronic money) for the purpose of accounting and taxes.[88][89]

模板:Flag模板:Anchor Legal
On 19 August 2013, the German Finance Ministry announced that bitcoin is now essentially a "unit of account" and can be used for the purpose of tax and trading in the country, meaning that purchases made with it must pay VAT as with euro transactions. It is not classified as a foreign currency or e–money but stands as "private money" which can be used in "multilateral clearing circles", according to the ministry.[90][91] The Bundesbank says that bitcoin is not a virtual currency or digital money. It recommends using the term "crypto token."[5]模板:Rp

In November 2019, a legislation passed by German parliament allows the banks to sell and store cryptocurrencies starting from 1 January 2020.[92]

模板:Flag模板:Anchor Legal
The Hungarian Central Bank, Magyar Nemzeti Bank (MNB) has issued several warnings over cryptocurrencies, stating that it is "much riskier" than other electronic payments such as credit cards.[93]
模板:Flag模板:Anchor Legal
Back in 2018, Gibraltar became the first country in the world to provide a tailored regulatory framework for businesses that use distributed ledger technology.[94] The travel rule was implemented through the Proceeds of Crime Act 2015 (Transfer of Virtual Assets) Regulations 2021 and has been in force since March 22, 2021.[95]
模板:Flag模板:Anchor Legal
The use of bitcoin in Poland is not regulated by a legal act at present.模板:R

Szymon Woźniak of the Ministry of Finance made an official announcement on the 合法性 of bitcoin on 18 December 2013 at a conference at the Warsaw School of Economics stating that the Ministry of Finance does not consider bitcoin 不合法 and does not want to hinder its development.[96] He clarified that while not 不合法, bitcoin cannot be considered legal tender, and, in the light of the directives of the European Union, it is neither electronic money.[96] As of 27 January 2015, several banks have closed accounts of clients trading bitcoin, and indicated "presumption of criminal offense" as the cause, with "criminal offense" presumably being "cryptocurrency trade".[97] As of 7 July 2017, the National Bank of Poland (NBP) and Financial Supervision Authority (KNF) issued a comment on virtual "currencies".[98] They underlined that virtual currencies (including bitcoin): (1) are not issued or guaranteed by the central bank, (2) are not money, i.e. they are neither legal tender nor currency, (3) can not be used to pay tax liabilities, (4) do not meet the criterion of universal acceptability in shopping and service points, (5) are not electronic money, (6) are not payment services (in legal terms), (7) are not financial instruments (in legal terms). They added that trading virtual currencies in Poland does not violate national or EU law, however, having virtual "currencies", involves many risks: (1) risk related to the possibility of loss of funds due to theft, (2) risk related to lack of guarantee, (3) risk of lack of universal acceptability, (4) risk related to the possibility of fraud, (5) risk of high price change. Because of these risks, the NBP and KNF warn against buying virtual currencies and investing in them. The NBP and KNF recognize that the purchase, possession and sale of virtual currencies by entities supervised by the KNF (e.g. banks) would be burdened with high risk and would not ensure a stable and prudent management of the financial institution. Financial institutions should be cautious about engaging and cooperating with virtual currency "trading" entities.

模板:Flag模板:Anchor 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".[99]

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).[100]

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.[101]

模板:Flag模板:Anchor Legal
The National Bank of Slovakia (NBS), stated[102] that bitcoin does not have the legal attributes of a currency, and therefore it cannot be considered a currency.模板:Refn 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.
模板:Flag模板:Anchor Legal
On 23 December 2013 the Slovenian Ministry of Finance made an announcement[103] 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.
模板:Flag模板:Anchor Legal
Bitcoin businesses in Switzerland are subject to anti-money laundering regulations and in some instances may need to obtain a banking license.[104]

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.[105] It also seeks clarification on bitcoin's legal standing with respect to VAT, securities and anti-money laundering laws.[106]

In response to the parliament postulates, the Swiss Federal Council issued a report on virtual currencies in June 2014.[107] 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 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.[108] Swiss Federal Railways, government-owned railway company of Switzerland, sells bitcoins at its ticket machines.[109]

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.[110]

Eastern Europe

国家或地区 合法性
模板:Flag模板:Anchor Legal
On 21 May 2020, Albania passed a new law to regulate cryptocurrency activities.[111]
模板:Flag模板:Anchor 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 tokens based on blockchain technology, so that resident companies of the High-Tech Park can provide the services of stock markets and exchange offices with cryptocurrencies and attract financing through the 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 mining, to own tokens, to acquire and change them for Belarusian rubels, 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 contracts, 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 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.模板:Citation needed
模板:Flag模板:Anchor Legal
Based on the public decision issued by the Ministry of Finance of Georgia in 2019,[112] 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.模板:Citation needed
模板:Flag模板:Anchor Ban on mining[113]
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".[114]
模板:Flag模板:Anchor 挖矿合法 / 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.[115]

As of 2021, Putin said Russia accepts the role of cryptocurrencies, and that cryptocurrencies can be used for payment.[116]

As of November 2016, bitcoins were "not 不合法" according to the Federal Tax Service of Russia.[117] Deputy Finance Minister of the Russian Federation Alexei Moiseev said in September 2017 it's "probably 不合法" to accept cryptocurrency payments.[118] 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.[119]

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.[120]

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."[121]

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 roubles and foreign currency is allowed but only through licensed operators. The bill also provides a definition of a smart contract.模板:Citation needed

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.[122] 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 the opposition and independent media.[123][124] In February 2022, the Russian government eventually announced it would support, legalize, and regulate cryptocurrencies, and not ban them.[125]

模板:Flag模板:Anchor Legal / 不合法 to buy with local currency
On 16 March 2022, the president of Ukraine signed the Virtual Asset Bill into law.[126] On 22 April, the Central Bank banned purchasing cryptocurrencies with local currency and made the monthly limit of $3300 for purchases with foreign currencies.[127]

Northern Europe

国家或地区 合法性
模板:Flag模板:Anchor Legal
Denmark's Financial Supervisory Authority issued a statement declaring that bitcoin is not a currency and stating that it will not regulate its use.模板:R

On 17 December 2013, Denmark's Financial Supervisory Authority (FSA) has issued a statement that echoes EBA's warning. 模板:As of, 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.[128] FSA's chief legal adviser says that Denmark might consider amending existing financial legislation to cover virtual currencies.[129]

模板:Flag模板:Anchor Legal
In Estonia, the use of bitcoins is not regulated or otherwise controlled by the government.模板:R

The 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.[130]

模板:Flag模板:Anchor Legal
The Finnish Tax Administration has issued instructions for the taxation of virtual currencies, including the bitcoin.模板:R[131] 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.[131]

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.[132][133]

模板:Flag模板:Anchor 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."[134] This does not stop[135] businesses in Iceland from mining bitcoins.[136] 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".[137]

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.[138]

模板:Flag模板:Anchor 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.[139]
模板:Flag模板:Anchor 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.[140]

The Norwegian government stated in February 2017 that they would not levy VAT on the purchase or sale of bitcoin.[141]

模板:Flag模板:Anchor 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.模板:R

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 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 (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.

Southern Europe

国家或地区 合法性
模板:Flag模板:Anchor Legal
No regulation on the use of bitcoins.
模板:Flag模板:Anchor Legal
There is not a single word in Bulgarian laws about bitcoin. People owe 10% tax if they made a profit trading.
模板:Flag模板:Anchor Legal
The use of bitcoin is not regulated in Cyprus.模板:R
模板:Flag模板:Anchor Legal
No specific legislation on bitcoins exists in Greece.模板:R
模板:Flag模板:Anchor Legal
Italy does not regulate bitcoin use by private individuals.模板:R
模板:Flag模板:Anchor Legal
模板:As of, Malta does not have any regulations specifically pertaining to bitcoins.模板:R 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.[142]
模板:Flag模板:Anchor Legal

No specific legislation on bitcoins or cryptocurrency exists in North Macedonia.

In 2016, the 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.[143]

模板:Flag模板:Anchor 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. 模板:R
模板:Flag模板:Anchor Legal
Transactions in bitcoins are subject to the same laws as barter transactions.模板:R

Western Europe

国家或地区 合法性
模板:Flag模板:Anchor 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.模板:R
模板:Flag模板:Anchor Legal
The French Ministry of Finance issued regulations on 11 July 2014 pertaining to the operation of virtual currency professionals, exchanges, and taxation.[144]
模板:Flag模板:Anchor 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.模板:R
模板:Flag模板:Anchor 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.[145] The first BitLicence was issued in October 2015.[146]
模板:Flag模板:Anchor Legal
模板:As of, "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.模板:R When dealing with cryptocurrencies one must declare them and pay taxes to the Dutch Tax and Customs Administration.[147]
模板:Flag模板:Anchor Legal
模板:As of, 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.模板:R

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.[148]

In March 2022, the Financial Conduct Authority (FCA) declared that all cryptocurrency ATMs 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.[149][150]

Oceania

Australasia

国家或地区 合法性
模板:Flag模板:Anchor Legal
In December 2013, the 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."[151] 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.[152]
模板:Flag模板:Anchor 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)."模板:R

Melanesia

国家或地区 合法性
模板:Flag模板:Anchor Yes Legal
Prime Minister Sitiveni Rabuka is a proponent of cryptocurrencies and has even planned to make bitcoin legal tender as soon as 2023.模板:Citation needed
模板:Flag Yes Legal
The government officially supports the use of blockchain technologies, including cryptocurrencies.[153]
模板:Flag模板:Anchor Yes Legal
Legalised in 2021.[154]

Micronesia

国家或地区 合法性
模板:Flag模板:Anchor Yes Legal
Decentralised autonomous organisations (DAOs), which are blockchain-based, are considered legal entities in the Marshall Islands.模板:Citation needed
模板:Flag模板:Anchor Yes Legal
The use of cryptocurrencies is officially supported by the government.[155]

Polynesia

国家或地区 合法性
模板:Flag模板:Anchor Yes Legal
The use of cryptocurrencies in Samoa is legal but discouraged by the Central Bank of Samoa.模板:Citation needed
模板:Flag模板:Anchor Yes Legal
Tonga plans to make bitcoin legal tender by the end of 2023. This has been planned since late 2021.[156]

参考链接

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  126. ↑ Ukraine legalizes crypto sector as digital currency donations continue to pour in 模板:Webarchive, 17 March 2022
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取自“https://wiki.biwenwo.com/index.php?title=比特币在各国或地区的合法性&oldid=1435”