Luxembourg Compliance Report

Regulatory Overview

Regulatory Status

Some rules exist but significant gaps; draft legislation or limited guidance

Key Regulator(s)

**Supervision by the financial regulator

Primary Legislation

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Travel Rule

Not adopted

Tax Reporting

**For income tax purposes (individuals):** Often treated as "miscellaneous income" or "commercial profit" depending on the activity.. **For corporate tax purposes:** Treated as assets on the balance sheet, with profits/losses impacting ordinary taxable income.. **For VAT purposes:** Often treated as means of payment or equivalent to currency.. **Speculative Gains (Occasional Trading):**. If an individual acquires and disposes of cryptocurrency within a period of **less than six months**, any profit realised is considered "miscellaneous income" (revenus divers) under Article 99 of the Income Tax Law (L.I.R.).

Key Facts

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