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“Blockchain, Digital Assets, and Web3: Taxation & Reporting” is a specialisation course. It was developed by the Amsterdam Centre for Tax Law (ACTL) under the umbrella of the research project ‘Designing the tax system for a Cashless, Platform-based and Technology-driven society’ (CPT project).

Programme structure

This 3-days summer course focuses on these technological developments to provide a comprehensive  overview of the tax aspects of blockchain, digital assets, and Web3. Government officials, tax professionals, Ph.D. students and motivated scholars are introduced to the latest developments in this novel area to acquire an understanding of the basics of the underlying technology and knowledge on the existing and potential future approaches to taxation and reporting.

Among the themes covered are

  • Basics of blockchain technologies
  • Smart contracts and tokenization
  • Blockchain-based tax systems
  • Regulatory aspects of digital assets (MiCA)
  • Taxation of digital assets (including cryptocurrencies and NFTs)
  • Tax aspects of crypto staking and mining
  • Tax reporting of digital assets (CARF/DAC8)
  • Taxation of Decentralized Autonomous Organizations (DAOs)
  • Taxation of the metaverse
Download the brochure

Blockchain technology, digital assets (including cryptocurrencies) and Web3 are rapidly changing the international tax landscape giving rise to new challenges for policymakers and tax administrations. Read more about the Summer Course in our special brochure.

Degree certificate

Upon successfully completing the academic programme, you will receive a certificate of attendance issued by the ACTL, which acknowledges your acquired competencies in an increasingly important domain of the tax aspects of blockchain, digital assets, and Web3. Students must attend at least 50% of the class activities (20 hours) to receive the ACTL’s certificate of attendance.