荷蘭提出新的數位貨幣稅法案，挪威央行淡化對 CBDC 的需求

荷蘭政府提出了一項新法案，改變數位資產稅收框架，要求交易所和其他 VASP 與稅務機關分享用戶資料。

The Netherlands has proposed new legislation that will require exchanges and other virtual asset service providers (VASPs) to share their users’ data with tax authorities in a bid to stamp out tax evasion.

荷蘭提出了新的立法，要求交易所和其他虛擬資產服務提供者（VASP）與稅務機關共享用戶數據，以杜絕逃稅行為。

The move comes as part of a broader effort by the Dutch government to regulate the digital asset industry and follows a directive by the European Union that requires VASPs in its member states to report digital asset data to tax authorities.

此舉是荷蘭政府監管數位資產產業更廣泛努力的一部分，並遵循歐盟的指令，要求其成員國的 VASP 向稅務機關報告數位資產數據。

If passed, the new bill will take effect in January 2026 and will apply to all digital asset transactions, including those involving cryptocurrencies, stablecoins, and non-fungible tokens (NFTs).

如果獲得通過，新法案將於 2026 年 1 月生效，並將適用於所有數位資產交易，包括涉及加密貨幣、穩定幣和不可替代代幣 (NFT) 的交易。

The Dutch Finance Ministry said in a statement that the new bill will “create more transparency about the ownership of cryptocurrencies, which can prevent tax avoidance and evasion.”

荷蘭財政部在一份聲明中表示，新法案將“提高加密貨幣所有權的透明度，從而防止避稅和逃稅。”

The government has called for public feedback on the bill before November 21. It plans to submit the bill to parliament in the first half of next year.

政府已呼籲民眾在11月21日之前就該法案提供回饋。

Meanwhile, Norway, which has one of the world's most advanced financial systems, is in no rush to launch a central bank digital currency (CBDC) despite continued advances by its peers.

同時，擁有世界上最先進金融體系之一的挪威並不急於推出央行數位貨幣（CBDC），儘管其同行不斷取得進展。

If it decides to venture into CBDC development, the European nation will most likely focus on a wholesale solution, the country's central bank says.

該國央行表示，如果決定冒險開發 CBDC，歐洲國家很可能會專注於批發解決方案。

Norway is among the most financially advanced countries globally, with almost all citizens having access to banking services and cashless payments being the norm.

挪威是全球金融最發達的國家之一，幾乎所有公民都可以獲得銀行服務，無現金支付已成為常態。

Only 2% of the population made cash payments this year, according to a study by Norges Bank, the country's central bank.

根據挪威中央銀行挪威銀行的一項研究，今年只有 2% 的人口使用現金支付。

Unsurprisingly, Norway has downplayed the need for a CBDC, as is the case with other highly banked nations.

毫不奇怪，挪威淡化了對 CBDC 的需求，就像其他銀行業高度發展的國家一樣。

In a recent interview, Norges Bank Deputy Governor Pal Longva stated that despite advances by its European neighbors and peers, there’s “no urgency” in issuing a digital currency.

在最近的一次採訪中，挪威央行副行長帕爾·隆瓦表示，儘管歐洲鄰國和同行取得了進展，但發行數位貨幣「並不緊迫」。

European CBDC efforts are spearheaded at a regional level by the European Central Bank, which has been exploring a digital euro for years.

歐洲 CBDC 工作由歐洲中央銀行在區域層面帶頭，多年來一直在探索數位歐元。

In July, the bank issued its first progress report on the preparation phase for the digital euro.

7月，該銀行發布了關於數位歐元準備階段的第一份進度報告。

At a national level, central banks and commercial lenders in Germany, France, and Italy have been conducting pilots on the digital euro.

在國家層面，德國、法國和義大利的央行和商業貸款機構一直在進行數位歐元試點。

However, despite these advances, Norges Bank appears unfazed.

然而，儘管取得了這些進展，挪威央行似乎並不擔心。

“I don’t think we’re falling behind on CBDC efforts. We are in line with many central banks — we are studying complex issues and we have a lot to consider and assess, and there is no urgency as of now. On the other hand, we should be prepared to move into this space in close collaboration with other banks,” Longva told Bloomberg in an interview.

「我認為我們在 CBDC 方面的努力並沒有落後。我們與許多央行保持一致——我們正在研究複雜的問題，我們有很多事情需要考慮和評估，目前還沒有緊迫性。另一方面，我們應該準備好與其他銀行密切合作進入這一領域。

Norges Bank has been pushing the Nordic nation towards a cashless future.

挪威銀行一直在推動北歐國家走向無現金的未來。

However, in the past year, it has revised its no-cash campaign, recently introducing an amendment to the Central Bank Act that prohibits businesses from denying customers the right to pay in cash.

然而，在過去的一年裡，它修改了無現金運動，最近引入了《中央銀行法》修正案，禁止企業拒絕客戶以現金支付的權利。

The bank has also cited fears over the infiltration of an all-digital payments system through cyberattacks by enemy powers.

該銀行也表示擔心敵方透過網路攻擊滲透全數位支付系統。

However, these concerns are limited to a retail CBDC. A wholesale digital currency could introduce efficiencies and speed in interbank transactions.

然而，這些擔憂僅限於零售 CBDC。批發數位貨幣可以提高銀行間交易的效率和速度。

The deputy governor confirmed this shift to wholesale solutions, stating, “…lately there is a tendency in many central banks to put increased weight on the study of the wholesale approach, that also goes for Norway.”

副行長證實了這種向批發解決方案的轉變，並表示：“…最近許多央行都傾向於加大對批發方法研究的重視，挪威也是如此。”

The move by Norway aligns with several other nations that have pivoted from a retail to a wholesale CBDC, ranging from Taiwan and England to Qatar and Italy.

挪威的舉動與其他幾個從零售轉向批發 CBDC 的國家保持一致，包括台灣和英國、卡達和義大利。

The former comes with more risks for the central banks and requires a more comprehensive shift in systems, infrastructure, and regulations.

前者為央行帶來更多風險，需要在系統、基礎設施和監管方面進行更全面的轉變。

On the other hand, a wholesale solution is easier to implement as it's only available to banks and payment service providers.

另一方面，批發解決方案更容易實施，因為它僅適用於銀行和支付服務提供者。

Norway also follows in the footsteps of neighboring Sweden, which dismissed the need for a CBDC last year despite the country's central bank conducting three phases of CBDC pilots.

挪威也追隨鄰國瑞典的腳步，儘管該國央行進行了三個階段的 CBDC 試點，但瑞典去年否認了 CBDC 的必要性。