Yeni AB DAC8 Yasası: Kripto Varlıklar İçin Vergi Şeffaflığı 1 Ocak 2026'dan İtibaren Hız Kazanıyor

Starting January 1, 2026, the European Union will implement a new law on tax transparency for digital assets (DAC8), which requires providers of crypto asset services to provide detailed information about users and transactions to national tax authorities. This directive aims to close gaps in tax reporting in the crypto economy, ensuring visibility similar to bank accounts and securities. According to official sources from the European Commission, the DAC8 rules expand tax transparency to crypto asset transactions, and crypto asset service providers must begin reporting from 2026.

DAC8 operates in parallel with the MiCA regulation, which governs the licensing of crypto firms and market behavior, while DAC8 focuses on tax compliance. Service providers, such as exchanges and brokers, are required to collect and report detailed information about users and transactions to tax authorities, which then exchange data between EU countries. This includes implementing reporting systems, client verification processes, and internal controls.

For users, this means enhanced control over tax evasion: tax authorities will be able to detect violations and take measures, including embargoes or seizures of crypto assets linked to unpaid taxes, even if the assets or platforms are outside the user's jurisdiction. The directive applies from January 1, but crypto firms have a transitional period until July 1 for compliance, after which non-compliance may result in fines in accordance with national legislation.

Experts note that DAC8 is an adaptation of the OECD's Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard, integrating crypto into standard EU tax frameworks. In some countries, such as Germany, the upper house of parliament has already approved the law implementing DAC8, with the first reporting period for the 2026 calendar year.

This step enhances tax transparency in the EU crypto industry but may impact user privacy and the region's attractiveness for crypto business. Stay tuned for updates, as the implementation of DAC8 could have global implications.