歐盟稅務天羅地網！DAC8明年1月上路，加密資產恐遭跨境扣押
歐盟最新加密資產稅務指令DAC8將於2026年1月1日生效。交易所將被強制要求回報用戶數據，違規者面臨跨境資產扣押風險。投資者不可不知的關鍵變革。
加密資產的匿名時代即將告終？歐盟的稅務天羅地網正全面撒開。自2026年1月1日起，歐盟（EU）最新的稅務透明度指令「DAC8」將正式生效，要求加密資產服務商向稅務機關鉅細靡遺地報告用戶數據，此舉將對全球投資者的資產隱私與稅務合規帶來深遠影響。
何謂DAC8？加密世界的CRS
DAC8（稅務行政合作指令第8號修正案），旨在彌補加密經濟中的稅務申報漏洞。根據新規，包括交易所和經紀商在內的加密資產服務提供商，必須收集並向其所在國的稅務機關回報用戶及交易的詳細資訊。這些數據隨後將在EU成員國之間自動共享，讓稅務機關對加密資產的持有、交易和轉移情況，擁有與傳統銀行帳戶和證券同等級別的能見度，可謂加密貨幣領域的「共同申報準則（CRS）」
與市場監管法規MiCA的區別
值得注意的是，DAC8雖與2023年4月通過的「加密資產市場監管法規（MiCA）」並行，但兩者壁壘分明。MiCA主要規範加密公司的牌照取得、客戶保護和市場行為；而DAC8則專注於稅務合規，為稅務機關提供評估和執行納稅義務所需的數據。簡言之，MiCA管市場，DAC8查稅務。
關鍵時程與潛在風險
該指令將於2026年1月1日起適用，但加密公司擁有過渡期。所有業者必須在2026年7月1日前，完成其申報系統、客戶盡職調查流程和內部控制的全面合規。一旦超過該期限，未申報的行為將根據各國法律觸發罰則。
對加密貨幣用戶而言，執法後果將更為嚴峻。一旦稅務機關偵測到避稅或逃稅行為，DAC8授權地方機構在其他歐盟國家同行的支援下採取行動，包括凍結或扣押與未繳稅款相關的加密資產，即便這些資產或平台位於用戶本國管轄範圍之外。
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