We use cookies

We use essential cookies to run the site, and optional cookies for analytics. We never sell your data. Cookie Policy · Privacy Policy

Crypto Tax in Luxembourg

A structured summary of how individual crypto taxation works in Luxembourg — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Luxembourg

General Information

Default Framework
IFRS
Crypto Classification
Fixed Asset, Current Asset
Tax Year
Calendar Year (M12)
Functional Currency
EUR
FX Source (Reporting)
ECB
FX Source (Tax)
ECB
Transaction Rate
Daily Spot
Hyperinflationary
✗ No

Individual Tax — Regime

Tax Regime
Capital Gains
§99bis LIR: Speculative gains taxed if held <6 months. After 6 months: exempt if <EUR 500/yr. Progressive rates apply.
Tax Rate
42%
Progressive income tax up to 42% + solidarity surcharge. Half-rate (demi-taux) applies to gains held >6 months but <2 years.

Individual Tax — Cost Basis

Measurement Basis
Historical Cost
Cost Method
FIFO
Method Electable
✓ Yes
Permitted Methods
FIFO, WAVG
Country Override
Standard

Individual Tax — Exemptions

CGT Exempt
✗ No
Exempt if held >6 months AND annual gain <EUR 500
Holding Period
> 183 days
HP Benefit
Threshold exempt
Annual Exemption
Threshold Exemption
EUR 500 (Freigrenze (Exemption Limit))

Individual Tax — Anti-Avoidance

Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
See your own numbers for Luxembourg

CryptaTax computes your gains, income and tax reports for Luxembourg automatically across 90 blockchains and 49 exchanges.

Get started free
Is crypto taxed for individuals in Luxembourg?

Luxembourg applies a Capital Gains treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Luxembourg use?

See the cost-basis section above for the default method and the alternatives Luxembourg permits for individuals.

Other jurisdictions

AustriaBelgiumBulgariaCroatiaCyprusCzechiaDenmarkEstoniaCrypto Tax by Country