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Luxembourg vs New Zealand

Crypto regulation comparison

← Back to map | Luxembourg | New Zealand
Luxembourg

Luxembourg

New Zealand

New Zealand

Legal
Legal

Luxembourg is a major European hub for crypto and blockchain financial services. The CSSF regulates VASPs and crypto-related investment funds. Crypto held for more than 6 months is generally exempt from capital gains tax for individuals, making it attractive for long-term holders. Luxembourg hosts several prominent crypto exchanges and fund administrators.

Cryptocurrency is legal in New Zealand and treated as a form of property for tax purposes. The IRD taxes crypto depending on the purpose of acquisition — if bought with the intention to sell, gains are taxable income. New Zealand does not have a formal capital gains tax, but crypto profits are often taxable under income tax rules. Exchanges are not specifically licensed but must comply with AML/CFT requirements.

Tax Type Capital gains
Tax Type Income
Tax Rate 0-42%
Tax Rate 10.5-39%
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining Yes Yes
Regulator CSSF (Commission de Surveillance du Secteur Financier)
Regulator FMA (Financial Markets Authority), IRD (Inland Revenue)
Stablecoin Rules Regulated under EU MiCA framework; Luxembourg hosts major stablecoin issuers
Stablecoin Rules No specific stablecoin regulation
Key Points
  • CSSF oversees VASPs under the Luxembourg AML/CFT framework
  • Individuals holding crypto for 6+ months are generally exempt from capital gains tax
  • Short-term gains taxed at progressive income tax rates up to 42%
  • Major hub for crypto investment funds and blockchain companies
  • MiCA framework fully applicable from December 2024
Key Points
  • Crypto treated as property; gains taxable if acquired with intent to dispose
  • No formal capital gains tax, but income tax applies to crypto trading profits
  • Tax rates from 10.5% to 39% depending on income bracket
  • Crypto salary payments are treated as taxable income
  • Exchanges must comply with AML/CFT Act and register as reporting entities with DIA
Sources
Sources