A recent report by the Danish Tax Law Council has suggested the implementation of a bill that could tax unrealized gains and losses on crypto assets held by Danish investors from 2026.
The Council has proposed applying the same tax regulations to all types of crypto assets, and has outlined three potential taxation models: capital gains tax, warehouse taxation, and inventory taxation.
Subscribe to our Telegram channel to get weekly short digests about events that shape the crypto world
According to Danish Tax Minister Rasmus Stoklund, current tax laws have resulted in unfair treatment of crypto investors and the new recommendations aim to find a simpler approach to taxing these assets.
However, these recommendations do not guarantee that the laws will be enforced. Some social media users have misinterpreted the report, assuming that the tax changes are final.
Access more than 50 of the world's financial markets directly from your EXANTE account – including NASDAQ, London Stock Exchange and Tokyo Stock Exchange
The report seems to lean toward taxing an investor's entire portfolio as a single unit on a given date each year, regardless of whether or not the assets have been sold at that time.