Panel: Crypto Tax, CARF & DAC8 | Vienna Blockchain Week скачать в хорошем качестве

Panel: Crypto Tax, CARF & DAC8 | Vienna Blockchain Week

At Vienna Blockchain Week, this panel examined the evolving landscape of crypto taxation and reporting in Europe, with a particular focus on Austria’s crypto tax framework, CARF, and DAC8. Moderated by Daniela Boback (Head of BDM & Ecosystem at Bundesblock, Ambassador at Stellar Europe, Ambassador at CONF3RENCE), the discussion brought together experts from tax advisory, compliance, and crypto infrastructure to assess how increasing transparency requirements interact with innovation in the digital asset ecosystem. The panel covered practical challenges in crypto taxation, including transaction documentation, cost basis calculation, accounting methods, and data quality issues at exchanges. It also addressed common misconceptions among investors, voluntary disclosure, and how prepared tax authorities are to handle crypto-related cases. A central theme was the introduction of CARF and DAC8 as reporting frameworks, their relationship to existing financial reporting standards, and the implications for exchanges, service providers, and investors. The discussion explored whether current regulatory approaches strike the right balance between tax fairness, legal certainty, and Europe’s competitiveness in crypto and blockchain innovation. This session is intended for educational purposes only and does not constitute tax or legal advice. 0:00 Introduction and panel context 1:05 Challenges in Austria’s current crypto tax regime 2:46 Staking vs. mining taxation and open questions 3:53 Common misconceptions about crypto taxation 5:46 Cost basis calculation and accounting methods (average cost vs. FIFO) 8:26 Why method consistency matters for tax authorities 9:29 What is CARF and why it was introduced 11:01 Reporting quality, data gaps, and exchange responsibilities 13:40 Knowledge and preparedness of tax authorities 17:18 Tax certainty and international investor perspectives 20:21 Voluntary disclosure and handling past tax issues 23:10 Timing and implications of CARF reporting 26:56 Transparency vs. overregulation 29:49 Innovation, competitiveness, and Europe’s positioning 32:27 Practical advice for crypto investors 33:29 Closing remarks 🎤 Moderator Daniela Boback — Head of BDM & Ecosystem at Bundesblock, Ambassador at Stellar Europe, Ambassador at CONF3RENCE 🎤 Panelists Johannes Edlbacher — Partner Financial Services Tax, PwC Austria Natalie Enzinger — Tax Advisor & CEO, Enzinger Steuerberatung GmbH Georg Brameshuber — Co-Founder, Validvent Florian Wimmer — Co-Founder & CEO, Blockpit AG #ViennaBlockchainWeek #VBW #BlockchainEurope #Web3Europe #CryptoEcosystem #CryptoRegulation #CryptoTax #CryptoCompliance #CARF #DAC8 #MiCAR #EURegulation #CryptoTaxation #DigitalAssetTax #TaxReporting #TaxTransparency #VoluntaryDisclosure #CryptoAccounting #DigitalAssets #BlockchainInnovation #FinTechEurope #CryptoInfrastructure #InstitutionalCrypto #CryptoEducation #PolicyAndInnovation #RegTech #FinancialTransparency