斯洛文尼亚提出了对加密货币和衍生品的25％税

斯洛文尼亚财政部周四在卢布尔雅那（Ljubljana）发布了一项法案草案，提议对加密资产的利润征收25％的税

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

斯洛文尼亚正朝着加密货币和衍生品的25％税率迈向25％的税率，这与以前的提案不同，该提议的重点是资本利得税。

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.

财政部已经就该措施开放了一项咨询，这是将斯洛文尼亚税法与国际标准统一的更广泛努力的一部分。这些建议旨在提高监管清晰度，同时最大程度地减少纳税人的行政负担。

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.

该法案草案于周四在卢布尔雅那发表，并在2025年5月5日之前进行讨论，对处置加密资产的收益征税。该倡议由财政部税，海关和其他公共收入制度领导。

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

该草案由Google翻译，详细介绍了可报告的事件和评估收益的公式。

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.

该税的征收税率为25％，根据纳税年度实现的利润进行计算。该部说，这笔利润定义为处置价值与获取时价值之间的差异。

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

纳税人有义务维护所有收购和处置的细致记录，并在要求的情况下将其赠送给税务机关。

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

该法案包括一种可选的简化方法，用于计算过去五年中与加密相关活动的所得税。

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.

根据此期权，截至2025年12月31日，税收基础设置为加密资产的总价值的40％，以及此期间加密货币资产处置的总价值，无论是交换了法定货币，商品，商品或服务。

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

该部还提出了对衍生金融工具的税收的更改，以与斯洛文尼亚的2023 - 2030年的资本市场发展战略保持一致。

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

这些将非常类似于加密税率和结构，这暗示了新兴资产类别的统一方法。

“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.

该部表示：“无论持有期或自交易结束以来，我们都以25％的比例税率提出税收。”

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

这两种立法草案均代表着现代化斯洛文尼亚对不断发展的金融资产征税的方法的一步。