Denmark — crypto regulation

Status: legal · Last reviewed 2026-11-05

MiCA member state (Finanstilsynet as NCA). Financial Business Act Part IX b implements MiCA. Seven Danish CASPs appear in ESMA's MiCA register, including GC Exchange, Lunar Block, Coinify and Januar. The Tax Law Council's 2024 proposal for annual mark-to-market (lager) taxation of crypto has not been enacted, so the realisation principle still applies for 2026. The government's 2026/27 legislative programme schedules a crypto tax bill under the Capital Gains Act for Feb 2027, aimed at more symmetrical taxation. DAC8 reporting rules (L 151) were passed in Apr 2025, with providers collecting data from Jan 2026.

Legislation

• Financial Business Act Amendment — Part IX b (Markets in Crypto-Assets) (2024)
• Danish Anti-Money Laundering Act — CASP Obligations (2024)
• Tax Law Council Proposal — Mark-to-Market Crypto Tax (pending) (2024)