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Crypto Tax · Form 8949 · FBAR · FATF Travel Rule

Thai PND.93 · Form 8949/Sch D US · FBAR + Form 8938 · UK CGT · DE §23 EStG · AU CGT · JP 雑所得 · MAS DPT · FATF Travel Rule — across 14 jurisdictions.

Documents & forms

Thai Crypto Tax Return (PND.93)
Taxpayer + adviser → Revenue Department

Crypto/digital-token gains return under the 2018 Emergency Decree and 2023/2025 Revenue Dept notifications.

5-14 days · 8,500-25,000 บาท
IRS Form 8949 — Sales of Capital Assets
US taxpayer + CPA

Per-transaction crypto sales/exchanges with FIFO/HIFO cost basis under IRS Notice 2014-21 + Rev. Rul. 2019-24.

7-21 days · 12,000-45,000 บาท
FBAR / FinCEN Form 114 (Crypto Wallets)
US Person → FinCEN

Foreign crypto-account report when aggregate exceeds USD 10,000 — Binance, OKX, Bybit, KuCoin, Bitkub (FinCEN 2020 proposal + 2024 update).

3-10 days · 6,500-18,000 บาท
Form 8938 — FATCA Crypto Disclosure
US Person → IRS

Foreign digital-asset disclosure above USD 50K (single) / USD 100K (joint) under FATCA + Build Back Better Act 2022.

5-14 days · 8,500-22,000 บาท
UK Capital Gains Self Assessment — Crypto Schedule
UK taxpayer + Chartered Tax Adviser

Per HMRC Cryptoassets Manual (CRYPTO20000-CRYPTO80000) + Section 104 pooling + annual exempt amount.

7-18 days · 10,000-30,000 บาท
AU CGT Schedule — Cryptocurrency
AU taxpayer + Tax Agent

Per ATO TD 2014/26 + 2024 crypto guidance — 12-month CGT 50% discount + personal-use AUD 10,000 exemption.

7-18 days · 10,000-28,000 บาท
Germany §23 EStG Private Sale (Crypto)
Steuerberater → Finanzamt

Private Veräußerungsgeschäft 1-year holding rule (BMF 10 May 2022) — gains tax-free after 12 months + EUR 600 Freigrenze.

7-21 days · 12,000-32,000 บาท
Japan Miscellaneous Income (雑所得) — Crypto Filing
税理士 → National Tax Agency

Per NTA 2019 guidance (rev. 2023) — crypto is 雑所得 at progressive rates up to 55%; 2025 reform proposes flat 20%.

7-21 days · 12,000-30,000 บาท
MAS DPT Service Provider Licence (Singapore)
Monetary Authority of Singapore (MAS)

DPT licence under the Payment Services Act 2019 (rev. 2024) — Standard or Major Payment Institution tier.

90-180 days · 150,000-450,000 บาท
FATF Travel Rule Compliance (Recommendation 16)
VASP + AML officer

Per FATF Rec. 16 — VASPs must transmit originator/beneficiary data for transfers > USD/EUR 1,000 (Thailand AMLO 2019, MAS PSN02, EU TFR 2024).

10-30 days · 20,000-65,000 บาท
Crypto Cost-Basis Report (FIFO/HIFO/LIFO)
NYC Legal + Koinly/CoinTracker

Multi-exchange + on-chain cost-basis report — method selection (Spec ID, FIFO, HIFO) per jurisdiction.

3-10 days · 8,500-25,000 บาท
Crypto Exit Tax Planning
Destination tax counsel

Pre-expatriation planning (IRC §877A crypto mark-to-market), UK domicile change, AU/NZ migration — CFC + step-up basis.

14-45 days · 45,000-220,000 บาท

Crypto-tax services

Cross-Exchange / DEX Cost-Basis Reconciliation
Aggregate Binance + Bybit + Bitkub + MetaMask + Ledger into Koinly/CoinTracker.
Crypto Capital Gains Calculation
FIFO/HIFO/Spec ID + section 104 pooling (UK) + 12-month discount (AU) + 1-year hold (DE).
FBAR + Form 8938 Filing
Foreign crypto accounts > USD 10K (FBAR) / USD 50K (8938) — CEX, DeFi LP, foreign wallets.
DeFi & NFT Tax Classification
LP, lending, staking, airdrops, NFT mint/sale, wrapped tokens — taxable-event mapping.
Mining / Staking Income Reporting
FMV at receipt (US ord income) · UK misc income · DE §22 Nr.3 · Thai assessable income Sec.40(8).
Crypto Exit Tax Planning
Pre-expat IRC §877A mark-to-market + UK SRT change + destination step-up basis.
FATF Travel Rule Compliance
Sumsub/Notabene/TRP integration + KYC/KYT + sanctions screening + 5-year record keeping.

Crypto tax jurisdictions

🇺🇸 United States
Property (Notice 2014-21) + 1099-DA from 2025
🇬🇧 United Kingdom
Property + Section 104 pooling + CGT
🇦🇺 Australia
CGT asset + 12-month 50% discount
🇨🇦 Canada
Commodity — 50% inclusion rate
🇳🇿 New Zealand
Income (intent test) — no CGT
🇩🇪 Germany
Private Sale §23 EStG — 1-year hold = tax-free
🇫🇷 France
Flat 30% (PFU) for occasional + BNC for professional
🇯🇵 Japan
Miscellaneous income — progressive up to 55%
🇸🇬 Singapore
No CGT — trading business taxed as ordinary income
🇭🇰 Hong Kong
Territorial — no CGT, 16.5% profits tax for business
🇨🇭 Switzerland
Wealth tax + no CGT for private investors
🇳🇱 Netherlands
Box 3 wealth tax (not CGT)
🇦🇪 United Arab Emirates
0% personal tax + 9% Corporate Tax (June 2023) + VAT exempt 2024
🇹🇭 Thailand
2018 Emergency Decree + 2022 VAT exemption + 2025 capital-gains rule