Insight

Digital asset tax compliance

Part 1 - Global convergence: The rise of digital asset tax regulation

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A three-part whitepaper series by Regnology

As digital assets move into the regulatory spotlight, tax authorities around the world are introducing sweeping new frameworks to close the transparency gap.

This three-part whitepaper series from Regnology explores:

  • The global convergence of digital asset tax regulation
  • The operational challenges facing financial institutions
  • Strategic approaches to building scalable, future-proof compliance

Whether you're a traditional financial institution or a crypto-native platform, this series offers practical insights to help you prepare for CARF, DAC8, CRS 2.0, Form 1099-DA, and beyond.

The clock is ticking. Most major frameworks—including CARF, DAC8, and CRS 2.0—go into effect on January 1, 2026, with reporting obligations beginning shortly after.

Institutions must act now to avoid falling behind.

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Part 1

Global convergence: The rise of digital asset tax regulation

In this first installment, we examine the synchronized global acceleration of crypto tax policy. From the OECD’s CARF to the EU’s DAC8, the U.S. Form 1099-DA, and the evolution of CRS into CRS 2.0, regulators are moving quickly to bring digital assets into the tax compliance fold.

We break down the scope, timing, and jurisdictional reach of these frameworks—and what they mean for the future of tax transparency.

Digital assets are no longer operating in a regulatory gray zone but are now treated as a fully reportable asset class, subject to the same transparency and accountability standards as traditional financial instruments.

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Key takeaways

  • CARF: Global crypto tax goes mainstream – transaction-level reporting across borders begins.
  • DAC8: Europe tightens the net – DAC8 isn’t just CARF with an EU badge; it’s backed by MiCA and AMLD6 to enforce crypto tax across the bloc.
  • CRS 2.0: Traditional finance meets tokenization – digital assets now part of the global reporting standard.
  • Form 1099-DA: U.S. brokers brace for impact – wallet-level reporting goes live, with steep penalties for noncompliance.
  • MiCA: Not a tax rule, but a compliance cornerstone – MiCA sets the stage for DAC8 readiness.

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