Sweden

• Classified as capital income from 'other assets'.
• Taxable events: sales for fiat, crypto-to-crypto swaps, payments for goods/services, lending if control lost.
• No tax on holding, unrealized gains, or non-disposal transfers (e.g., wallet to wallet).
• No exemptions or thresholds; losses deductible at 70% against gains.
• Calculate using average acquisition cost; separate per crypto type.

• Mining income: Taxed as income from service (hobby) or business at progressive rates; value at mining date.
• Staking rewards: Taxed as capital income at 30% on market value when receivable.
• Lending interest/rewards: Generally capital income at 30%.
• Airdrops: Income at receipt value, then capital on disposal.

• Report gains, losses, income in annual tax return appendix K4 (section D).
• Detail disposals or use simplified totals; include staking/mining.
• Forms: SKV 2104 (K4), SKV 2198 (cost calculator).
• Deadline: March 18 to May 2 (digital); for 2025 income, file in 2026.

• No '20% sham method' or flat deduction allowed; use average cost.
• Retain all transaction records (wallets, exchanges) for audits.
• Special rules for bankruptcies: Celsius (disposal on lending), FTX (2025 effective date), Mt. Gox (foreign claims).
• Crypto reporting obligations start 2026 per DAC8/CARF.
• Losses from hacks/theft not deductible without disposal.