Global Crypto Atlas
🇱🇺 Luxembourg
- Regulation
- Level 4 · 100/100
- Evidence coverage
- 18/18
- Last checked
- 31/10/2026
- Last regulatory change
- 01/01/2026
- Sources checked
- 14
Regulatory status
Regulation (EU) 2023/1114 (MiCA) applies, with provider authorization, custody rules, client protection and a stablecoin regime.
Exchanges / VASPs
Authorization of crypto-asset service providers (CASPs) under MiCA (arts. 59 and 62).
Taxes
Speculative gains (held up to 6 months) are taxable, exempt when the annual total is below 500 euros.
Reporting
Providers report transactions to the tax authorities under the DAC8 Directive, applicable since 01/01/2026.
Self-custody
MiCA regulates custody by providers (art. 75); self-custody is not the subject of a specific rule in MiCA.
Stablecoins
Regime for asset-referenced tokens (ARTs) and e-money tokens (EMTs) under MiCA.
DeFi
MiCA provides for an assessment of the development of decentralized finance and of the need to regulate it (art. 142).
Tokenization / RWA
DLT Pilot Regime (Regulation (EU) 2022/858) for market infrastructures based on distributed ledger technology.
CBDC
Unconfirmed data, not displayed.
AML / KYC
Regulation (EU) 2023/1113 and EBA guidelines on the "travel rule" for crypto-asset transfers.
Consumer protection
Protection of ownership of clients' assets (MiCA, art. 70) and duty to warn about risks (art. 66).
CBDC
Digital euro: the ECB moved to the next phase of the project on 30/10/2025; possible first issuance in 2029 if the legislation is adopted. ↗
Crypto adoption
Chainalysis Global Crypto Adoption Index 2025: Outside the published top 20 (2025)
Who regulates?
- ESMA / EBA (EU level) and the national competent authority ↗
Authorization and supervision under MiCA.
- Administration des contributions directes ↗
Taxation of crypto-assets.
Main rules
| Rule | No. | Date | Effective | Official source |
|---|---|---|---|---|
| Regulation (EU) | 2023/1114 (MiCA) | 06/2023 | Applicable since 30/12/2024 (Titles III and IV since 30/06/2024) | See original data ↗ |
| Directive (EU) | 2023/2226 (DAC8) | 17/10/2023 | Applicable since 01/01/2026 | See original data ↗ |
| Regulation (EU) | 2023/1113 (transfers of funds and crypto-assets) | 06/2023 | Unconfirmed data | See original data ↗ |
GCRI · Global Crypto Regulation Index
Evidence
Legal framework
20/20- A statute or regulation with force of law, specific to virtual assets/crypto assets, published and in force. (12 points)Regulation (EU) 2023/1114 (MiCA), in force since June 2023; applicable since 30/12/2024 (Titles III and IV since 30/06/2024) · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
- The rule defines virtual asset/crypto asset or refers to an official definition. (4 points)MiCA, art. 3(1), point 5: definition of crypto-asset · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
- A rule designates the competent authority to regulate and supervise the sector. (4 points)MiCA, art. 93: Member States designate the competent authorities · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
Licensing / supervision
15/15- Virtual-asset service providers need authorization, a license or registration to operate. (10 points)MiCA, art. 59: authorization of crypto-asset service providers (CASPs) · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
- A rule in force sets out the authorization procedure. (5 points)MiCA, art. 62: application for authorization as a crypto-asset service provider · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
Consumer protection
10/10- A rule requires segregation between the firm's assets and clients' assets. (5 points)MiCA, art. 70: safekeeping of clients' crypto-assets and funds (protection of ownership and ban on use for own account) · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
- A rule requires risk disclosure to clients. (5 points)MiCA, art. 66(3): providers must warn clients of the risks · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
AML / KYC
10/10- Providers are covered by anti-money-laundering legislation. (6 points)Regulation (EU) 2023/1113 (transfers of funds and certain crypto-assets), applicable to CASPs · European Union (EBA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
- A rule requires AML/CFT policies and controls from providers (including client identification). (4 points)EBA guidelines on information requirements for crypto-asset transfers ("travel rule") under Regulation (EU) 2023/1113 · EBA · 07/2024 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
Stablecoins
10/10- A rule defines stablecoins / tokens referenced to a currency or asset. (4 points)MiCA, art. 3: asset-referenced tokens (ARTs) and e-money tokens (EMTs) · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
- A rule sets specific rules for issuing, offering or operating with stablecoins. (6 points)MiCA, Titles III and IV: issuers of ARTs and EMTs (register of issuers kept by ESMA) · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
Taxation
10/10- The tax authority publishes an official rule or guidance on gains from crypto assets. (6 points)Circular L.I.R. No. 14/5 – 99/3 – 99bis/3 of 26/07/2018: virtual currencies · Administration des contributions directes · 26/07/2018 · Primary source · Last checked: 31/10/2026 · See original data ↗
- There is an obligation to report crypto-asset operations to the tax authority. (4 points)Directive (EU) 2023/2226 (DAC8): reporting of crypto-asset transactions to tax authorities, applicable since 01/01/2026 · European Commission · 17/10/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
Custody
5/5- A rule addresses the custody of virtual assets/private keys by providers. (5 points)MiCA, art. 75: custody and administration of crypto-assets on behalf of clients · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
DeFi / Web3
5/5- A rule or official guidance expressly addresses decentralized finance or smart contracts. (5 points)MiCA, art. 142(2)(a): assessment of the development of decentralized finance and of the need to regulate it · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
Tokenization / RWA
5/5- A rule or official guidance addresses tokens linked to real assets or tokenized securities. (5 points)Regulation (EU) 2022/858 (DLT Pilot Regime) for market infrastructures based on distributed ledger technology · European Union (ESMA) · 06/2022 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
Institutional clarity
10/10- The division of responsibilities between authorities is defined in a rule. (5 points)MiCA, art. 93: division of tasks between authorities and single point of contact; roles of ESMA and EBA · European Union (ESMA) · 06/2023 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
- An authority publicly discloses a register of, or acts concerning, authorized providers or providers seeking authorization. (5 points)ESMA interim MiCA register (authorized CASPs, issuers, non-compliant entities), arts. 109 and 110 of MiCA · ESMA · 30/10/2026 · level UE · Primary source · Last checked: 31/10/2026 · See original data ↗
Change history
- 30/12/2024In forceLegal deadline for the central MiCA register ↗ Arts. 109 and 110 of MiCA require ESMA to publish a register of white papers, authorized CASPs and non-compliant entities by 30/12/2024.
- 06/2023In forceMiCA comes into force ↗ Regulation (EU) 2023/1114 establishes uniform EU rules for crypto assets.