Cryptocurrency

• How is cryptocurrency taxed?

  If the capital gain is less than €500 or the interval between purchase and sale is more than 6 months, you do not need to declare the capital gain. Otherwise, you have to declare the capital gain. In the "Tax situation" form tick "I hold shares, bonds or other forms of participation in a company" and save. The form "Investments in securities" will appear. On this form you can indicate your capital gain in the "Speculative profit" field.Some readers

• How to report your cryptocurrencies?

  If buying and selling crypto currencies is your main activity, then please report this income in the category "Commercial profit". Otherwise, please report your crypto currency income in the category Investment in Securities Speculative profit.  The activities of transferring and mining a virtual currFew readers

• How to declare income from the sale of shares, securities (dividends, stocks, bonds, crypto, interest, etc.) and cryptocurrency?

  This article concerns the sale of shares, securities and cryptocurrency (e.g. Bitcoins) in Luxembourg and abroad. The capital gain corresponds to the difference between the purchase price and the sale price of the shares or securities. Capital gains realised during the calendar year which amount is less than 500 euros are not taxable and do not need to be indicated on your tax return. Capital gains in excess of €500 are to be declared under the following conditions: (https://storage.crPopular

• How are received dividends taxed?

  Dividends are 50% exempt if they are distributed by a fully taxable capital stock company (such as an SA, SARL, etc.) that are located : in Luxembourg or ; in another EU Member State or ; in a country having entered into a double taxation avoidance agreement with Luxembourg. You must also complete model 180 when you receive dividPopular

• How do I indicate income from investment in securities (dividends, stocks, bonds, crypto, interest, etc.)?

  In the "Tax situation" form, in the category "Other revenues", tick "I received income from investments (dividends, stocks, crypto, etc.)." and save. Then you will be able to see the "Investment in securities" form.Some readers

• How much is the minimum fixed amount for acquisition costs for income from securities?

  Taxpayers automatically benefit from a flat-rate minimum amount for acquisition costs in relation to movable capital. Here is the minimum flat rate for acquisition costs: 25 € for a single person. 50 for a married couple or jointly taxable partners. This flat rate is automatically deducted on taxx.lu if no costs have been incurred or if actual costs are less than this amount.Few readers

• Are capital investment deductions automatically applied?

  Yes, the deductions are automatically applied and will appear on form 100. They include : the flat-rate acquisition fee: €25 for a single person, €50 for a couple the exempt bracket: €1,500 for a single person, €3,000 for a coupleFew readers