斯洛文尼亚引入了一项新提案，以征税加密货币利润

斯洛文尼亚财政部提出了一项新提案，以征税个人加密货币利润。根据2025年4月发布的立法草案，斯洛文尼亚宣布

Slovenia's Ministry of Finance has opened a consultation on a proposal to tax personal cryptocurrency profits, aiming to introduce a 25% tax on capital gains from cryptocurrency disposals starting January 1, 2026.

斯洛文尼亚财政部已就征税的个人加密货币利润征税的提案开放，旨在从2026年1月1日开始对加密货币处置的资本收益征税25％。

The proposal, which is open for public feedback from May 5 to May 20, 2025, is part of broader plans to align Slovenia's tax system with international financial standards. Currently, no taxes apply to cryptocurrency transactions conducted by individuals, forming a legal loophole that enables many investors to avoid paying taxes even on substantial profits.

该提案从2025年5月5日至5月20日开始向公众反馈开放，是将斯洛文尼亚税收制度与国际金融标准保持一致的更广泛计划的一部分。目前，不适用于个人进行的加密货币交易，形成法律漏洞，使许多投资者甚至在大量利润中避免缴税。

The government intends to introduce financial asset taxation with equal fairness by eliminating these discrepancies. The tax proposals target transactions when cryptocurrency owners convert digital assets into standard currency to pay for goods or services or when they transfer their cryptocurrency holdings to other individuals.

政府打算通过消除这些差异来以平等的公平性来引入金融资产税。当加密货币所有者将数字资产转换为标准货币以支付商品或服务或将其加密货币持有转移给其他个人时，税收提案的目标交易是针对交易的。

The Internal Revenue Service would not impose taxation on transactions that swap cryptocurrencies between different wallets when both wallets belong to a single person. This exception targets real-world financial transactions, and the ministry aims to prevent avoidable complexities in tax rules.

国税局不会对两个钱包属于一个人时交易的交易征税。该例外针对现实世界中的金融交易，该部旨在防止税收规则中避免复杂性。

To help taxpayers manage their administrative tasks, the ministry created a voluntary, simplified approach for tax calculation. People can use an optional calculation method to determine their tax liabilities from their crypto assets by taking 40% of their December 31, 2025, cryptocurrency values and considering the past five-year disposal amounts.

为了帮助纳税人管理其行政任务，该部创建了一种自愿，简化的税收计算方法。人们可以使用可选的计算方法来从其加密货币资产中确定其税收负债，占2025年12月31日的40％，即加密货币价值，并考虑过去五年的处置金额。

The government has set a 25% tax rate, which it plans to use because it believes it promotes compliance effectively. This system aligns with standard good practices in Organisation for Economic Co-operation and Development (OECD) member states.

政府设定了25％的税率，它计划使用该税率，因为它认为它可以有效地促进合规性。该系统符合经济合作与发展组织（OECD）成员国的标准良好实践。

In addition to changes concerning cryptocurrencies, changes to derivative financial instrument taxation are a part of the proposal. The proposed modifications form part of Slovenia's Capital Market Development Strategy, which extends from 2023 to 2030.

除了有关加密货币的变化外，衍生金融工具税的变化是该提案的一部分。拟议的修改构成了斯洛文尼亚的资本市场发展战略的一部分，该战略从2023年到2030年。

The ministry describes derivatives as subject to 25% flat taxation that disregards the time investors hold their investments. The standardized system aims to minimize regulatory challenges through standardized regulations for all types of financial assets.

该部将衍生工具描述为25％的统一税收，这无视投资者进行投资的时间。标准化系统旨在通过对所有类型的金融资产的标准化法规来最大程度地减少监管挑战。

This move is also expected to generate revenue of 2.5-25 million euros annually for the state coffers.

这一举动还有望每年为国家库存产生25-25万欧元的收入。

The ministry's support for crypto taxation regulation is based on international standards, which improve data transparency for sharing between borders.

该部对加密税收法规的支持是基于国际标准，这提高了边界之间共享的数据透明度。

The proposed framework provides officials with an uncomplicated taxation process, which creates ease of compliance for taxpayers who need to carry out minimal administrative activities.

拟议的框架为官员提供了一个简单的税收过程，这为需要进行最小行政活动的纳税人提供了易于合规性。

This initiative aligns Slovenia's policies with global trends in implementing global digital asset policies to build a safer and more transparent space for cryptocurrency investments.

该计划使斯洛文尼亚的政策与实施全球数字资产政策的全球趋势保持一致，以建立一个更安全，更透明的加密货币投资空间。

This financial regulatory framework represents a larger government initiative to manage new financial technologies while sustaining innovative practices in the industry.

这个财务监管框架代表了一项更大的政府倡议，旨在管理新的金融技术，同时维持该行业的创新实践。

When implemented, the new tax system would reshape Slovenian laws regarding digital wealth and demonstrate potential impact on EU member states' regulatory adjustments.

实施后，新的税制将重塑有关数字财富的斯洛文尼亚法律，并显示出对欧盟成员国监管调整的潜在影响。