From 2026, every movement of bitcoin and digital assets executed through supervised intermediaries will be recorded and shared among the tax authorities of the 27 EU countries.

With the entry into force of the DAC8 directive, starting from January 1, 2026, every movement of bitcoin and other digital assets carried out through supervised intermediaries will be subject to greater tax control, through an automatic exchange of information system that will involve all 27 member states of the European Union. The regulatory change extends to the digital asset ecosystem the same information exchange mechanism already applied to other income (employment, pensions, dividends, etc.).

Directive 2023/2226/EU (DAC8) forces the entire sector to confront a reality in which every exchange, custodial wallet and provider will effectively become a tax control agent. With this regulation, Europe follows the OECD standards of the Crypto-Asset Reporting Framework (CARF), which will create a global monitoring system that will involve over 67 countries by 2027/28. CARF was conceived as the crypto version of the traditional CRS (Common Reporting Standard) model for bank accounts.

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