Tributação de criptomoedas

: análise comparativa à luz de critérios de justiça fiscal

Abstract

The growing relevance of crypto-assets, particularly cryptocurrencies, in the global economic landscape has been setting serious challenges to tax systems. The absence of a harmonized international legal and fiscal framework has led to divergent approaches among countries, raising concerns not only regarding tax efficiency but also in terms of fiscal justice. This study aims to analyze and compare, based on official documents, how the tax systems of Portugal and Switzerland treat income derived from cryptocurrencies, while also assessing the extent to which these approaches reflect the principles of fiscal justice. The dissertation begins with a legal and conceptual framework of cryptocurrencies, exploring their evolution, nature, and classification, as well as the various methods of generating income — such as investment, trading, mining, and staking. It then proceeds with a detailed analysis of the legislation applicable in each country, supported by practical examples, allowing for critical and comparative conclusions regarding the clarity and focus of the tax regimes, and their alignment with principles such as ability to pay.

Date of Award	20 Oct 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luísa Anacoreta (Supervisor)