Austria vs Gabon
Crypto regulation comparison
Austria
Gabon
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.
Gabon has no specific cryptocurrency regulation. As a CEMAC member under BEAC oversight, it follows regional monetary policy.
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
- No specific national cryptocurrency legislation
- BEAC provides regional monetary oversight
- Part of the CEMAC monetary zone with the CFA franc
- Limited crypto adoption
- No licensing framework for crypto businesses