Cryptocurrency losses exceeding €500 in a tax year can be carried forward for up to five years to offset future cryptocurrency capital gains in Greece

Digital assets that run on blockchains rather than banks, from Bitcoin and Ethereum to thousands of smaller tokens.

Comprehensive legal regimes for digital assets, such as the EU's MiCA and proposed US market-structure bills, defining how tokens are issued, traded, and supervised.

How tax authorities treat digital assets, from capital gains on trades to income from staking, mining, and airdrops, along with reporting rules for exchanges and individuals.