Beskatning af kryptoaktiver

Taxation of crypto assets

Dannow, Simon

4. semester

Jura, Kandidat

2023

Specialet undersøger, hvordan kryptoaktiver skal klassificeres og beskattes efter dansk ret i fraværet af særregler. Med udgangspunkt i en kort teknisk introduktion til blockchain og udvalgte kryptoaktiver (fx Bitcoin) analyseres relevant lovgivning (statsskatteloven, kursgevinstloven og aktieavancebeskatningsloven) samt grundlæggende skatteretlige principper. Metoden er en retsdogmatisk gennemgang af regulering, retspraksis og administrativ praksis. På baggrund heraf konkluderes, at kryptovalutaer efter administrativ praksis ikke anses som officiel valuta. Gevinst og tab ved afståelse af kryptoaktiver henføres som udgangspunkt til statsskattelovens § 5, litra a, hvor gevinster er skattefri, medmindre aktivet er anskaffet i spekulationsøjemed eller som led i næring; i praksis er skattefrihed sjælden, fordi kryptoaktiver typisk anses for spekulative. Næringsstatus forekommer sjældent og forudsætter forudgående erhvervsmæssig handel med kryptovaluta; dette synes ikke at gælde andre kryptoaktiver som fx NFT’er. Denne kvalifikation medfører en mindre gunstig tabsfradragsret end efter kursgevinstloven og aktieavancebeskatningsloven. Modtages kryptoaktiver som vederlag for en ydelse, beskattes værdien som indkomst efter statsskattelovens § 4, litra a, ved retserhvervelsen, mens efterfølgende gevinster/tab beskattes ved realisation. Under visse betingelser beskattes aftaler efter kursgevinstlovens regler om finansielle kontrakter, fx ved marginhandel og tracker-certifikater, jf. § 29, stk. 1 og 3. Opgørelse af gevinst/tab sker efter FIFO-princippet, når samme aktiv er erhvervet i flere omgange.

This thesis examines how crypto assets should be classified and taxed under Danish law in the absence of specific legislation. After a brief technical introduction to blockchain and selected crypto assets (such as Bitcoin), it analyzes the relevant statutes (the Danish State Tax Act, the Gains on Securities and Foreign Currency Act, and the Capital Gains Tax Act) and core tax principles. The method is a doctrinal analysis of legislation, case law, and administrative practice. The study concludes that, in administrative practice, cryptocurrencies are not treated as official currency. As a main rule, gains and losses from disposing of crypto assets fall under section 5(a) of the State Tax Act; gains are tax-exempt unless the asset was acquired for speculative purposes or as part of trading, yet in practice tax exemption is rare because crypto assets are typically regarded as speculative. Being classified as a professional trader is uncommon and presupposes prior employment in commercial crypto trading; this appears limited to cryptocurrencies and not other crypto assets, such as NFTs. This classification yields less favorable loss relief than under the Gains on Securities and Foreign Currency Act and the Capital Gains Tax Act. When crypto assets are received as consideration for services, their value is taxed as income under section 4(a) of the State Tax Act at the time of entitlement, while subsequent gains or losses are taxed upon realization. In certain cases, taxation follows the rules for financial contracts in the Gains on Securities and Foreign Currency Act, for example in margin trading and tracker certificates, cf. section 29(1) and (3). Calculation of gains and losses uses the FIFO principle when the same asset has been acquired in multiple lots.

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