Austria vs Burundi
Crypto regulation comparison
Austria
Burundi
Legal
No Data
Cryptocurrency is legal in Austria and regulated under the EU's MiCA framework. Since March 2022, crypto assets are taxed at a flat 27.5% rate on capital gains, aligned with other investment income. The FMA supervises crypto service providers.
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Tax Type
Capital gains
Tax Type
Unclear
Tax Rate
27.5%
Tax Rate
N/A
Exchanges
Yes
Exchanges
No
Mining
Yes
Mining
No
Regulator
FMA (Finanzmarktaufsicht)
Regulator
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Stablecoin Rules
Regulated under EU MiCA framework
Stablecoin Rules
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Key Points
- Flat 27.5% tax on crypto capital gains since the 2022 eco-social tax reform
- Crypto held before February 28, 2021 is subject to legacy rules (tax-free after 1 year)
- FMA regulates VASPs under Austrian and EU law including MiCA
- Exchanges must register and comply with AML/KYC obligations under FM-GwG
- MiCA framework fully applicable from December 2024
Key Points
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Sources
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