斯洛文尼亞提出了對加密貨幣和衍生品的25％稅

斯洛文尼亞財政部周四在盧布爾雅那（Ljubljana）發布了一項法案草案，提議對加密資產的利潤徵收25％的稅

Slovenia is moving toward a 25% tax rate on crypto assets and derivatives, diverging from prior proposals that focused on capital gains tax.

斯洛文尼亞正朝著加密貨幣和衍生品的25％稅率邁向25％的稅率，這與以前的提案不同，該提議的重點是資本利得稅。

The Ministry of Finance has opened a consultation on the measure, part of a broader effort to harmonize Slovenian tax law with international standards. The proposals aim to increase regulatory clarity while minimizing administrative burdens on taxpayers.

財政部已經就該措施開放了一項諮詢，這是將斯洛文尼亞稅法與國際標準統一的更廣泛努力的一部分。這些建議旨在提高監管清晰度，同時最大程度地減少納稅人的行政負擔。

The draft bill, published Thursday in Ljubljana and open for discussion through May 5, 2025, introduces a tax on gains from disposing of crypto assets. The initiative is led by the Ministry of Finance Directorate for the Tax, Customs and Other Public Revenue System.

該法案草案於週四在盧布爾雅那發表，並在2025年5月5日之前進行討論，對處置加密資產的收益徵稅。該倡議由財政部稅，海關和其他公共收入製度領導。

The draft, translated by Google, details the reportable events and the formula for assessing the gains.

該草案由Google翻譯，詳細介紹了可報告的事件和評估收益的公式。

The tax is levied at a proportional rate of 25 percent and is calculated on the profit realized in the tax year. This profit is defined as the difference between the value at disposal and value at acquisition, the ministry stated.

該稅的徵收稅率為25％，根據納稅年度實現的利潤進行計算。該部說，這筆利潤定義為處置價值與獲取時價值之間的差異。

Taxpayers are obligated to maintain meticulous records of all acquisitions and disposals and present them to the tax authorities if requested.

納稅人有義務維護所有收購和處置的細緻記錄，並在要求的情況下將其贈送給稅務機關。

The bill includes an optional simplified method for calculating income tax on crypto-related activities over the past five years.

該法案包括一種可選的簡化方法，用於計算過去五年中與加密相關活動的所得稅。

Under this option, the tax base is set at 40% of the combined value of crypto assets as of December 31, 2025, and the total value of crypto asset disposals during that period, whether exchanged for fiat currency, goods, or services.

根據此期權，截至2025年12月31日，稅收基礎設置為加密資產的總價值的40％，以及此期間加密貨幣資產處置的總價值，無論是交換了法定貨幣，商品，商品或服務。

The ministry also proposed changes to the taxation of derivative financial instruments to align with Slovenia’s Capital Market Development Strategy for 2023–2030.

該部還提出了對衍生金融工具的稅收的更改，以與斯洛文尼亞的2023 - 2030年的資本市場發展戰略保持一致。

These would closely resemble the crypto tax rate and structure, suggesting a uniform approach to emerging asset classes.

這些將非常類似於加密稅率和結構，這暗示了新興資產類別的統一方法。

“We propose taxation for these instruments at a proportional rate of 25 percent, regardless of the holding period or the time that has passed since the transaction was concluded,” the ministry stated.

該部表示：“無論持有期或自交易結束以來，我們都以25％的比例稅率提出稅收。”

Both legislative drafts represent a step toward modernizing Slovenia’s approach to taxing evolving financial assets.

這兩種立法草案均代表著現代化斯洛文尼亞對不斷發展的金融資產徵稅的方法的一步。