Bitcoin Tax in Luxembourg (2026)

Depends on holding periodResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

Read this before you rely on a figure

Luxembourg's Crypto-Asset Reporting Framework law requires reporting crypto-asset service providers to send identification, tax-residence, and aggregated transaction data, including acquisitions, disposals, transfers, and payment transactions, to the ACD annually.

You should not assume that bitcoin gains have a separate crypto tax category. The Luxembourg direct-tax authority states that virtual currencies such as bitcoin are intangible assets and that sale or mining income is considered only when it falls within commercial-profit income or miscellaneous net-income categories under the Income Tax Law.

Regime: Depends on holding period
Tax authority: Administration des contributions directes
Framework: loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu, article 10 L.I.R.

Frequently asked questions

How does Luxembourg classify bitcoin for income tax?

The direct-tax authority states that virtual currencies such as bitcoin are intangible assets for income-tax, commercial-tax, and net-worth-tax purposes.

Is bitcoin sale income automatically taxable in Luxembourg?

The authority says income from a virtual currency sale or mining is relevant when it falls within commercial-profit income or miscellaneous net-income categories.

Will Luxembourg receive crypto transaction data from providers?

Reporting crypto-asset service providers must provide the ACD with annual identification, tax-residence, and aggregated reportable transaction information.

Sources

The authority itself: Administration des contributions directes. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Luxembourg covers exchanges, payment methods and legality for residents.