DAC8 (crypto-asset tax reporting)

Roles that need it

• Tax Associate
• Compliance Officer
• KYC Analyst
• AML Analyst

Skills it belongs to

• Corporate taxation
• Digital assets and crypto regulation (MiCA and global rules)
• Know your customer due diligence

Related concepts

• CRS (Common Reporting Standard)The Common Reporting Standard is the OECD standard under which financial institutions identify the tax residence of account holders and report their account balances and income to local tax authorities, which exchange the data each year. The EU applies it through DAC2.
• DAC6 (mandatory disclosure of cross-border arrangements)DAC6 is the EU directive that requires intermediaries, or taxpayers in some cases, to report cross-border arrangements showing certain hallmarks of aggressive tax planning to tax authorities, normally within 30 days. It has applied since 2020 and amends the Directive on Administrative Cooperation.

Sources

• Council Directive (EU) 2023/2226 (DAC8), EUR-Lex (external site) accessed 31 Oct 2026
• Council Directive 2011/16/EU on administrative cooperation in taxation, EUR-Lex (external site) accessed 31 Oct 2026

Updated 31 Oct 2026.