波兰加密货币逃税者或面临最高 75% 惩罚性税率,DAC8 指令落地加速监管收紧

链捕手
Yesterday

ChainCatcher 消息,据 Crypto Politan 报道,波兰总统 Karol Nawrocki 于本月早些时候签署新法,将欧盟 DAC8 指令正式纳入本国立法,未依规申报加密货币收益的投资者将面临最高 75% 的惩罚性税率。

DAC8 即《欧盟直接税行政合作指令》第八修正案,专门针对数字资产,要求交易所、经纪商及钱包服务商等平台收集用户及交易数据并上报税务机关,各成员国税务部门将自动共享上述信息。波兰国家税务局(KAS)将借此掌握境内加密货币投资者的持仓与交易情况。

据当地媒体估计,波兰约有 300 万人持有加密货币,但目前仅约 1% 的投资者依法纳税。按现行规定,2025 年加密货币交易所得须于 2026 年 4 月 30 日前通过 PIT-38 表格申报,适用 19% 的统一资本利得税率;挖矿及质押奖励在收到时免税,但兑换为法币时须缴税。

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