Year-end tax checklist

Last verified	Status
28-10-2026	approved by the owner (accountant), 28-10-2026

Not tax advice. Rules summarised from official sources, linked where each rule is stated, as verified on the date above. Confirm with a qualified adviser before you file.

Dates are written dd-mm-yyyy. "Next" means the next date after 28-10-2026. A weekend date is shown as the rule gives it.

Calendar#

Country	Tax year	Valuation date (if any)	Filing deadline (individuals)	Payment deadline	Forms / crypto section
Australia	1 July to 30 June. 2025–26 ended 30-06-2026. 2026–27 ends 30-06-2027	None each year. One-off market value just before 01-07-2027 for assets held then (CGT reform)	Self-lodgers: 31 October. 2025–26 return: 02-11-2026 (31-10-2026 is a Saturday). Agent clients: later, if the agent is engaged by 31 October	Self-lodgers without an agent: generally 21 November. 21-11-2026 is a Saturday	Individual return: capital gains item for CGT; staking and airdrop income under "Other income"
Canada	Calendar year	None. T1135 test uses cost, not value	30 April. 2025 return: 30-04-2026. Self-employed: 15-06-2026	30 April, also for the self-employed. 2025: 30-04-2026	T1 Schedule 3, crypto-asset section. T1135 for foreign property
France	Calendar year. 2025 disposals go on the 2026 return	No year-end date. The whole household portfolio value (line 212) is needed at each taxable disposal	2026 campaign (2025 income): paper 19-05-2026; online 21-05-2026 (départements 01–19, non-residents), 28-05-2026 (20–54), 04-06-2026 (55–976)	—	Form 2086 annexed to 2042. Net result on 2042 C box 3AN (gain) or 3BN (loss); barème option box 3CN. Foreign accounts on 3916 / 3916-bis
Germany	Calendar year	None for tax. Wallet balances at 31 December must be produced on request	31 July of the following year. 2025 return: 31-07-2026 (passed). With a tax adviser: last day of February of the second following year, so 2025 return 28-02-2027 (a Sunday). 2026 return, no adviser: 31-07-2027 (a Saturday)	—	Anlage SO for crypto disposals, staking and lending. Anlage KAP / KAP-INV for capital income
Indonesia	Calendar year	Year-end holdings go in the SPT asset list (Lampiran 1) with acquisition price and current value	31 March. 2025 return: 31-03-2026. 2026 return: 31-03-2027	Crypto tax is final and withheld per trade by the platform. Self-paid 1% on a non-appointed foreign platform via SPT Masa PPh Unifikasi	SPT Tahunan PPh Orang Pribadi, one form in Coretax from tax year 2025. Crypto in Lampiran 1, investments table, code 0399
Ireland	Calendar year, with two CGT payment periods	None	31 October of the following year. 2025 Form 11 on ROS (file and pay on ROS): 18-11-2026	CGT on 01-01 to 30-11 disposals: 15 December of the same year (2026: 15-12-2026). CGT on December disposals: 31 January following (2026: 31-01-2027)	Form 11 via ROS (non-PAYE). Form 12 on paper for PAYE (eForm 12 cannot report CGT). Form CG1 on paper
Netherlands	Calendar year	1 January (peildatum) at 00:00, at the rate of the platform used. Tax year 2026: 01-01-2026. Tax year 2027: 01-01-2027	Usually 1 May of the following year, set in the aangiftebrief; extension usually to 1 September	—	Aangifte inkomstenbelasting. Crypto in the box Cryptobezittingen from tax year 2025
Nigeria	Calendar year	None	2025 income: 31-03-2026 (PITA s.41(3)). 2026 income: 31-03-2027 per PwC; the NTAA text read gives no date	The return must include proof of payment (NTAA s.13(2)). 1% VASP withholding is credited against the annual liability	Annual self-assessment return to the State Internal Revenue Service of residence
Singapore	Basis period 1 January to 31 December. Year of Assessment (YA) is the next year. YA 2027 = 2026 income	None	18 April of the YA, paper and e-file. YA 2026: 01-03-2026 to 18-04-2026. YA 2027: 18-04-2027 by the same rule (a Sunday). Extension up to 14 days via myTax Portal	—	Individual return on myTax Portal. No crypto schedule
South Africa	1 March to end of February. 2025/26 ended 28-02-2026. 2026/27 ends 28-02-2027	None	Filing season 2026 (2025/26): non-provisional 23-10-2026 (passed); provisional 22-01-2027	—	ITR12. Crypto trading income: source code 4522
Switzerland	Calendar year	31 December, at the ESTV price list (Kursliste) value; else a leading platform's price; else purchase price in CHF	Set by each canton. Common default 31 March. Basel-Landschaft: 31 March (employees), 30 June (self-employed). Zurich: 31 March, extension to 30 November (2025 returns: 30-11-2026)	—	Securities and assets list (Wertschriften- und Guthabenverzeichnis). Zug: code "KR"
United Kingdom	6 April to 5 April. 2025/26 ended 05-04-2026. 2026/27 ends 05-04-2027	None	2025/26: paper 31-10-2026; online 31-01-2027. New registrations by 5 October (05-10-2026, passed)	Balancing payment 31 January (31-01-2027). Second payment on account 31 July	SA108 cryptoasset section, boxes 13.1 to 13.8, from 2024/25
United States	Calendar year	Form 8938 uses the value on the last day of the year and the highest value in the year	15 April, next business day if a weekend or holiday. TY 2025: 15-04-2026. TY 2026: 15-04-2027. Form 4868 gives 6 more months to file, not to pay	15 April. An extension does not extend payment	Form 1040 digital-asset question. Form 8949 boxes G–L for digital assets, Schedule D. Schedule 1 / Schedule C for income. Form 8960 (NIIT)

Checklist#

#	Step	What to do	Where it matters or differs
1	Reconcile wallets and exchanges	Match every exchange and wallet balance to the books. Pair transfers between own wallets so they are not booked as disposals	All countries. Germany: method is chosen per wallet, and full histories must be fetched from foreign CEX and DEX; lost data counts against the taxpayer. United States: basis tracked per wallet / account from 01-01-2025. United Kingdom: one pool per token across all wallets. France: one portfolio for the whole household. Canada: average cost across identical property. Australia: export exchange history at least every 3 months
2	Value holdings at the valuation date	Record the value of every holding on the date the country uses	Netherlands: 1 January 00:00 (01-01-2027 for tax year 2027). Switzerland: 31 December at the Kursliste value (31-12-2026). Indonesia: year-end asset list. United States: last-day value for Form 8938. Canada: opening and closing balance and cost per crypto-asset. Germany: 31 December balances on request. Australia: one-off value just before 01-07-2027. Other countries: no valuation date
3	Harvest losses before year end where allowed	Decide before the tax year closes whether to realise losses. Check the anti-avoidance window first	No effect: Netherlands (no gains tax), Switzerland (private gains exempt, losses not deductible), Singapore (capital holders), Indonesia (final tax on gross value, no loss relief). Windows: Canada superficial loss 30 days before or after; United Kingdom 30-day rule re-matches cost; South Africa paragraph 42, 45 days before or after; Ireland 4-week rule for shares; United States wash-sale rule does not cover crypto under current law. Limits: France crypto losses offset same-year crypto gains only, no carry-forward; Germany §23 losses count only within the one-year holding window; Nigeria 2026 virtual-asset losses only against virtual-asset gains
4	Use allowances and check cliffs	Compare the year's net gain with the allowance or threshold	United Kingdom £3,000 annual exempt amount. Ireland EUR 1,270, unused part lost. South Africa R50,000 for 2026/27 (in the Rates and Monetary Amounts Bill B34-2026 as introduced), R40,000 for 2025/26. Germany EUR 1,000 Freigrenze: a cliff, gains of EUR 1,000 or more are fully taxable. France EUR 305: a cliff on total household proceeds, not on gains. Netherlands: tax-free wealth EUR 59,357 per person for 2026
5	Check the rate for the disposal date	Split the year where the rate changed	Ireland: 33% to 06-10-2026, 31% from 07-10-2026 (Finance (No. 2) Bill 2026 not yet enacted on 23-10-2026). Australia: 50% discount replaced for gains accruing from 01-07-2027
6	Record income receipts	List staking, mining and airdrop receipts with the value at receipt	Taxed on receipt: Australia, Switzerland, United States, United Kingdom (staking, mining), South Africa, Germany (§22 Nr. 3), Nigeria 2026. Not addressed or open: Canada (non-exchange staking, airdrops), Ireland, Indonesia (staking), Singapore (staking). See each country page
7	Compare platform reports with your own records	Reconcile 1099-DA, CARF / DAC8 copies and exchange statements with the ledger	United States: 1099-DA gross proceeds from 2025, basis for covered assets from 2026. Ireland: platforms must give each user a copy of the reported data. United Kingdom: exchange reports are not tax calculations
8	Export the tax pack in the country's method	Produce the figures in the method the country requires	Canada: average cost (ACB). United Kingdom: same-day, 30-day, then s104 pool. France: global portfolio formula. Germany: specific identification, else FIFO for holding period, per wallet. United States: specific identification or FIFO, per wallet. South Africa: specific identification or FIFO, weighted average not allowed. HQ Wealth computes FIFO lots; for Canada, the United Kingdom and France the country pages show that FIFO is not the filing figure
9	Give platforms valid self-certification	Keep name, address, residence and tax ID current at each platform	United Kingdom: penalty up to £300 for missing or wrong details. Ireland: self-certification invalid if it conflicts with KYC data. Nigeria: Tax ID required before an account is activated
10	Keep records	Archive exports, valuations and computations for the retention period	See Record keeping

Foreign accounts and platform reporting#

Country	Foreign-account form and threshold	DAC8 / CARF start	First report by platforms	What the user should expect
Australia	—	CARF data collection planned from 01-01-2027; draft legislation, consultation closed 28-10-2026	—	ATO crypto data matching already covers exchange data to 2025–26
Canada	T1135 if the total cost of specified foreign property is over CAD 100,000 at any time in the year. Crypto on a foreign exchange is generally reportable	CARF proposed from 01-01-2027	By 01-05-2028 for 2027 data	T1135 late penalty: greater of CAD 100 and CAD 25 per day up to 100 days
France	Form 3916 / 3916-bis for every account opened, held, used or closed with an entity abroad. No threshold. From 2026 also NFT accounts	DAC8 from 01-01-2026	—	Undeclared account: EUR 750 each, EUR 1,500 if over EUR 50,000
Germany	—	DAC8 (KStTG) from 01-01-2026; first period calendar 2026	31-07-2027 to the BZSt	Providers, including non-EU providers serving EU users, report identity, tax ID and transactions
Indonesia	SPT asset list records the country of each institution	—	—	Domestic platform withholds 0.21%. Appointed foreign platform collects 1%. Non-appointed foreign platform: seller self-pays 1%
Ireland	—	DAC8 / CARF from 01-01-2026	31-05-2027 for 2026, then 31 May each year	A copy of the reported data from each platform. A valid self-certification is required
Netherlands	No separate form. Domestic and foreign bank balances and assets are Box 3 assets	DAC8 from 01-01-2026 (law retroactive)	31-01-2027, then 31 January each year	No change to the user's own filing duty
Nigeria	No separate foreign-asset form identified. Residents taxed on worldwide income	Not DAC8. VASPs file monthly customer-level returns under NTAA s.25	Monthly	Tax ID collected at onboarding. 1% withholding on disposals, 10% on staking, mining and airdrop income via a VASP
Singapore	—	CARF from 01-01-2027	31-05-2028 for 2027	First exchanges with other countries from September 2028
South Africa	—	CARF from 01-03-2026 (SARS Budget FAQ says 02-03-2026)	31-05-2027 for 01-03-2026 to 28-02-2027	Individuals still declare on their own return
Switzerland	No separate form. All assets go in the securities and assets list	CARF not before 01-01-2027. No CARF duties and no crypto data from abroad for 2026	—	Swiss 35% withholding tax refunded only if income and assets are declared
United Kingdom	—	CARF from 01-01-2026	Between 01-01-2027 and 31-05-2027, then by 31 May each year	Give each provider name, date of birth, address, residence and tax ID. Penalty up to £300 for wrong or missing details
United States	FBAR (FinCEN 114) if foreign accounts together exceed USD 10,000 at any time; due 15 April, automatic extension to 15 October. A foreign account holding only virtual currency is not reportable at present. Form 8938 (US residents): over USD 50,000 on the last day or USD 75,000 at any time (single); USD 100,000 / 150,000 (joint)	Not CARF. Broker Form 1099-DA instead	1099-DA: gross proceeds for 2025 transactions; basis for covered assets from 01-01-2026	Reconcile 1099-DA to Form 8949 boxes G–L

Record keeping#

Country	How long	What to keep
Australia	5 years from the later of: record made, transaction complete, year of the CGT event	Date, purpose, counterparty (wallet address is enough), receipts, wallet records and keys. Every amount in AUD
Canada	At least 6 years from the end of the last tax year the records relate to	Units, type, date and time, CAD value, counterparty, wallet addresses, opening and closing balance per crypto-asset, exchange ledgers, software receipts
France	Business documents: 6 years raised to 10 years (loi n° 2026-534 art. 36)	Proof of acquisition price (missing proof means cost of zero), EUR rate at each transaction date, portfolio value at each disposal
Germany	6 years for taxpayers with surplus income over EUR 500,000 (EUR 750,000 from 01-01-2027)	Per disposal: token, quantity, cost, proceeds, dates, prices, holding period. Price source, method per wallet, transfers, 31 December balances, addresses, transaction hashes
Indonesia	—	Per holding: acquisition price, acquisition year, current value, institution, account number, country
Ireland	6 years	Same rules as all tax records. Wallet records must be produced on request
Netherlands	—	1 January and 31 December values, purchases, sales, interest and dividends of the year (needed for the actual-return claim)
Nigeria	At least 6 years after the year of assessment (NTAA s.31(5)). Books in English	Virtual-asset activity records; USD cost at acquisition and USD proceeds at disposal
Singapore	5 years (stated for the self-employed)	Date, units, value at the time, exchange rate used, purpose, counterparty, receipts
South Africa	At least 5 years from the date the return was submitted; longer while an audit, objection or appeal is open	Records for every crypto transaction, including the market values used for swaps
Switzerland	—	Year-end wallet print-out; proof of acquisition cost; data for the professional-trader test (holding periods, volume, debt)
United Kingdom	Return filed on time: at least 22 months after the end of the tax year. Filed late: at least 15 months after filing. Self-employed: at least 5 years after the 31 January submission deadline	Token type, dates, numbers disposed of and left, GBP values, pooled cost before and after each disposal, bank statements
United States	3 years from filing in general. 6 years if unreported income exceeds 25% of gross income shown. Property records: until the limitation period ends for the year of disposal. No return filed: indefinitely	Purchases, sales, exchanges, other disposals, USD value of crypto received as income. Rev. Proc. 2024-28 basis allocation at 01-01-2025

Was this page helpful?