Antigua and Barbuda vs Belgium
Crypto regulation comparison
Antigua and Barbuda
Belgium
Legal
Legal
Antigua and Barbuda has introduced legislation for digital assets. No income or capital gains tax applies.
Cryptocurrency is legal in Belgium and regulated under the EU's MiCA framework. Tax treatment depends on whether gains are considered normal management of private assets (tax-free), speculative (33% misc income), or professional income (progressive rates). The FSMA has banned distribution of crypto derivatives to consumers.
Tax Type
No tax
Tax Type
Varies
Tax Rate
0%
Tax Rate
0-33%
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
Yes
Regulator
Eastern Caribbean Central Bank (ECCB), Financial Services Regulatory Commission
Regulator
FSMA (Financial Services and Markets Authority)
Stablecoin Rules
No specific stablecoin regulation
Stablecoin Rules
Regulated under EU MiCA framework
Key Points
- Digital asset business legislation enacted
- No income or capital gains tax
- ECCB provides regional monetary oversight
- Government has promoted crypto-friendly policies
- Citizenship by investment program accepts crypto
Key Points
- Tax treatment depends on classification: normal portfolio management (0%), speculation (33%), or professional (up to 50%)
- FSMA banned advertising of crypto derivatives and certain crypto products to consumers in 2022
- VASPs must register with FSMA and comply with AML/KYC requirements
- MiCA regulation fully applicable from December 2024
- Belgium has a relatively active crypto community and blockchain ecosystem