Ireland is home to a substantial number of crypto firms, both from abroad and home-grown. With a thriving FinTech sector and strong regulatory framework, it is a popular location for companies seeking to set up their EU operations.Resource : https://theinvestorscentre.com/ie/trading/

Cryptocurrency Tax Ireland

In short, the clue is in the name – Revenue treats crypto as assets and as such, transactions are subject to Capital Gains tax (CGT). The exact treatment will depend on the transaction type: getting paid in crypto is treated as income based on fair market value in EUR at time of receipt; buying or swapping NFTs is also CGT taxable, again based on how much the token has changed in price since you received it; mining rewards are subject to Income Tax, as well as CGT if you sell, spend, or gift mined crypto.

Cryptocurrency exchanges are required to register with the Central Bank as Virtual Asset Service Providers (VASP) under MiCA, and must carry out Customer Due Diligence and meet other requirements. They must also protect client assets with robust segregation and reconciliation; show clear, comprehensive ownership structures; and have a business model and financial resilience to ensure operational integrity.