Finnish Court Rejects Trader’s Tax Calculation on Bitcoin Gains

Nov. 15, 2024, 6:00 PM UTC

A Bitcoin trader must use a different method to calculate his capital gains for personal income tax purposes, Finland’s top administrative court confirmed in a decision published Friday.

The decision of the court, dated Nov. 14, dismisses an appeal by an unidentified trader against a 2023 lower-court decision. The trader had bought and sold Bitcoin on several occasions since 2013.

In the appeal, the trader insisted on using the cost-average method, which by way of averaging acquisition costs tends to result in a lower tax liability during periods of rising Bitcoin prices.

However, according to the court, the ...

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