Jurisdiction profiles
No rankings, no "best country for Bitcoin." Each profile shows fit and mismatch for your facts, with a confidence level and a source behind every claim. Anything unconfirmed is marked as an open question, not stated as fact.
United States
Researched exemplar. Property tax treatment, 1099-DA reporting, citizenship-based taxation, exit tax, estate exemption. Pending human review.
Colombia
Crypto = intangible asset (DIAN); wealth tax; forced heirship; CARF-aligned reporting from 2026; crypto-funded inflows can't be channeled through the FX market.
Panama
Territorial tax; no wealth/inheritance/gift tax; private-interest foundations; the 2022 crypto law was struck down; off the FATF grey list since 2023.
El Salvador
Bitcoin legal-tender status repealed Jan 2025 (now voluntary) under the IMF program; LEAD/CNAD regime; not committed to CARF. Several tax incentives unconfirmed.
Australia
Bitcoin is a CGT asset; 50% discount over 12 months; SMSF custody rules; AUSTRAC + the new licensing framework; CARF + ATO data-matching. Strong Tier-1 sourcing.
Switzerland
Private-investor capital-gains exemption; cantonal wealth and inheritance tax (no single national rule); DLT Act; 2023 forced-heirship reform; CARF from ~2027.