Právní a ekonomické aspekty zdanění kryptoměn v České republice a Evropské unii

Abstract

This thesis addresses the legal and economic aspects of cryptocurrency taxation in the Czech Republic and selected EU Member States. The aim of the thesis is to analyze the differences in legal classification, tax treatment, and regulatory approaches to crypto-assets in the context of recent European legislative instruments, particularly the MiCA Regulation, DAC8 Directive, and Anti-Money Laundering Directives. Through a comparative analysis of the Czech Republic, Germany, France, and Malta, the thesis identifies key differences in the timing of taxation, tax rates, exemptions, and regimes for mining and staking. The findings demonstrate that the current lack of tax harmonization within the EU increases legal uncertainty, encourages tax optimization, and undermines a level playing field in the internal market. The thesis formulates recommendations at both national and EU levels aimed at improving legal certainty, tax fairness, and the innovation-friendly environment in the digital economy.