Denmark vs Slovenia
Crypto regulation comparison
Denmark
Slovenia
Legal
Legal
Cryptocurrency is legal in Denmark and regulated under EU frameworks including MiCA. Denmark has notably high tax rates on crypto gains, treated as personal income and taxed at rates up to 52%. The Danish Tax Council confirmed in 2018 that gains and losses on Bitcoin are taxable.
Slovenia proposed a 25% tax on crypto capital gains effective January 2026, but the law was pulled from the December 2025 legislative session and has not been enacted. Currently, individual crypto trading gains remain untaxed. Slovenia has been crypto-friendly, with Ljubljana hosting Bitcoin City and a strong blockchain community. VASPs must register for AML compliance. MiCA applies from December 2024.
Tax Type
Capital gains
Tax Type
Capital gains
Tax Rate
37-52%
Tax Rate
25% (proposed, not yet enacted)
Exchanges
Yes
Exchanges
Yes
Mining
Yes
Mining
Yes
Regulator
Finanstilsynet (Danish FSA), Skattestyrelsen
Regulator
ATVP (Securities Market Agency), Bank of Slovenia
Stablecoin Rules
Regulated under EU MiCA framework (Denmark is EU member but outside eurozone)
Stablecoin Rules
Regulated under EU MiCA framework
Key Points
- Crypto gains taxed as personal income at 37-52% (among the highest in the world)
- Losses on crypto can be deducted against gains
- Finanstilsynet supervises crypto businesses under the Danish AML Act
- Denmark does not have its own crypto-specific legislation beyond EU frameworks
- Skattestyrelsen (tax authority) actively monitors crypto transactions and issues guidance
Key Points
- 25% crypto capital gains tax proposed but not yet enacted; pulled from Dec 2025 legislative session
- Individual crypto trading gains currently untaxed pending new legislation
- VASPs must register for AML/CFT compliance with relevant authorities
- Ljubljana hosts 'Bitcoin City' — a commercial district accepting crypto payments
- MiCA framework applicable from December 2024