With the approval of the Budget Law 2023, capital gains from the sale of cryptocurrencies exceeding €2,000 will be taxed at 26 percent. In the new law, such income falls under a specific category of “miscellaneous income,” instead of being assimilated to capital gains obtained with foreign currencies (as was the case until 2022). Also disappearing is the requirement that the average stock exceeds €51,645.69 for seven consecutive business days: it will be enough to exceed €2,000 in capital gains in the tax period for profits to be subject to capital gains tax.