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自2021年起,自由贸易法新增了一个贸易分支——分支编号81:提供与虚拟资产相关的服务。这一变更系反洗钱法(AML)修正案的一部分。根据该法律,虚拟资产是能够执行至少一项功能的电子存储单元,包括支付、交换或投资。因此,若您在业务过程中通过购买、出售、存储、管理、转移或代理加密货币交易以获利,则必须在公司注册后,向贸易许可办公室注册您的贸易编号81。另一项特定活动是所谓的加密货币挖矿,即您使用特殊硬件处理其他加密货币持有者的交易,并因持续开展此活动而获得奖励。自由贸易编号81的范围不足以涵盖此项活动,因此需向贸易办公室注册自由贸易编号56:提供软件、信息技术领域的咨询、数据处理、托管及相关活动和网站门户服务。
反洗钱规则
反洗钱与打击恐怖主义融资的规则已在捷克法律体系中存在一段时间,且不断得到强化与明确,这得到了欧盟反洗钱指令的支持。这些规则同样适用于加密货币领域。具体而言,这些规则适用于提供与虚拟资产相关服务的人员。您有义务识别您提供服务的客户,并在一段时间内保留该识别信息,同时还负有其他义务。您将接受金融分析机构(FAU)的监管。强烈建议您诚实保留相关文件,以确保后续不会与当局产生问题。建议您制定KYC(了解您的客户)方法论、内部指导方针以及客户识别和/或管控时所用的问卷。
法律发展
需要注意的是,加密货币监管领域是动态且不断发展的,尤其是在当前时期。捷克共和国与其他欧盟成员国一样,正在实施欧盟的MiCA指令,这将为加密货币监管带来进一步的重大变化。目前许多法律尚未通过,因此很难预测未来可能会施加哪些进一步的义务(请参见下文)。
从法律角度来看,加密货币在捷克共和国的采用可能会导致合同的订立和履行方式发生变化。加密货币在该国被视为一种财产形式,其在交易中的使用可能会影响合同的可执行性。这是因为捷克共和国的法律体系基于民法传统,要求双方达成明确且不含糊的协议。
加密货币在捷克共和国广泛采用的另一个法律后果是它可能对银行生态系统产生的影响。随着越来越多的人选择将财富存储在数字资产而非传统银行账户中,加密货币的使用可能会扰乱传统银行模式。这可能导致银行的运营方式发生变化,一些银行可能会提供加密货币服务以保持竞争力。它还可能催生新的金融服务和产品形式,例如基于区块链技术运行的去中心化金融平台(DeFi)。
从税收角度来看,加密货币在捷克共和国的采用也可能带来影响。加密货币交易须缴纳资本利得税,而捷克共和国实行的是累进所得税制度。因此,通过加密货币交易获得收入的个人将需要纳税,政府也将需要制定相关的监管框架。
在监管方面,捷克共和国对加密货币的态度相对开放,加密货币被视为合法的支付方式,捷克国家银行不会以任何方式限制其使用。
捷克法律的变更
《数字金融资产市场法规》(MiCA)与《数字运营韧性法案》(DORA)
捷克共和国正将其加密货币监管与欧盟的加密资产市场监管法规(MiCA)和数字运营弹性法案(DORA)接轨。这些法规引入了新的加密货币框架,旨在为投资者和企业创造一个更安全、更透明的环境。
虽然MiCA和DORA已自动纳入捷克法律体系,但请注意,随着MiCA和DORA的实施,还将有许多进一步的法律需要采纳。请注意,新法规的具体细节可能会随着实施进程的推进而发生变化。
主要新法规草案
目前,捷克议会正在审议的几项主要法规草案
金融市场数字化法案;这是主要的监管法律,能够传导和实施MiCA与DORA。
修订法案;主要是将欧洲议会指令(EU)2022/2556转化为国内法,并根据数字化金融市场草案进行必要的技术修订。
捷克国家银行的法令;关于受欧盟直接适用的加密资产市场立法约束的人员的信息义务相关规定。
捷克共和国提供加密货币许可证,以满足各类与加密货币相关服务的需求,例如:
加密货币交易所,用于将加密资产与法定货币或其他加密货币进行交易。
钱包服务,用于安全管理和存储加密货币。
托管加密存储,用于保障客户的数字资产。
加密货币转账服务,用于促进加密货币的转移。
全功能加密货币交易所,提供全方位的加密交易平台。
关键变更和要求
加密资产发行人:
–加密资产发行人将需向捷克国家银行(CNB)注册,并遵守特定的透明度和披露要求。
——他们将受到市场滥用规则、消费者保护措施和反洗钱法规的约束。
加密资产服务提供商(CASP/VASP):
–交易所和钱包等加密资产服务提供商(CASP)需从捷克国家银行(CNB)获取许可,并遵守严格的监管标准。
——他们将需要遵守资本充足要求、风险管理措施和消费者保护规则。
市场完整性:
——新加坡金融管理局(CNB,此处按原文保留缩写,实际应为MAS,但遵循指令不额外解释)将拥有对加密资产市场的监管权力,以确保公平有序的交易。
——市场操纵和内幕交易将被禁止。
消费者保护:
——投资者将通过信息披露、投资者教育以及纠纷解决机制等措施得到保护。
数字运营弹性:
–CASP将需要实施措施以确保其IT系统和运营流程的韧性。
——这包括事件管理、业务连续性计划和网络安全。
时间表与实施
MiCA:捷克国家银行(CNB)已通过一项数字金融法草案,该法案与MiCA保持一致。该法案预计将分阶段生效,部分条款将于2024年生效,其他条款将于2025年生效(请注意,假定的截止日期可能会推迟)。
DORA:捷克共和国也在实施DORA法规,预计这将对金融机构的运营弹性产生重大影响,包括那些涉及加密货币的机构。
监管机构
捷克国家银行(CNB):CNB将成为捷克共和国加密资产的主要监管机构。
捷克金融管理局(CFA):CFA也可能在加密资产活动的某些方面发挥监管作用。
金融分析机构(FAU):监督反洗钱要求。
注册条件
加密资产发行人:发行人需满足特定的财务和运营要求,证明其有能力遵守监管标准,并提供其商业模式和加密资产项目信息。
CASP:CASP/虚拟资产服务提供商(VASP)将需满足类似要求,包括资本充足、风险管理措施以及遵守反洗钱法规。
Other Considerations
税收:捷克政府也在考虑对加密货币的税收处理方式进行修改。
消费者保护:捷克国家银行(CNB)将负责确保投资者充分了解与加密资产相关的风险,并提供足够的服务信息。
捷克共和国加密货币许可证的要求
要在捷克共和国获得加密货币许可证,您必须满足几个具体且详细的要求,该过程包括几个关键阶段:
Common demands
法律实体注册:在捷克共和国注册公司,包括选择唯一公司名称、获取合法地址、准备创立文件、开设公司银行账户及存入股本。
股本注册资金:CASP必须拥有足够的股本以应对潜在损失。需根据MiCA(第67条)及MiCA附件IV中规定的最低资本要求进行审慎保障。
无犯罪记录:为董事和股东获取不超过3个月的无犯罪记录证明。
反洗钱/打击恐怖主义融资合规:内部文件必须符合严格的反洗钱和打击恐怖主义融资法律,涵盖客户识别、交易监控和员工培训等方面。需制定反洗钱/了解客户(AML/KYC)政策、管控及风险监控规则,并保留金融操作记录。
股本金额将登记于商业登记处,且包括所有股东的出资,这些出资分为:
现金(手头现金和银行账户中的现金),
非货币(可移动和不动产的价值由专家评估,例如汽车、技术专利、建筑物或生产设备等)。
Specific requirements
任命反洗钱报告官(MLRO):在捷克共和国任命反洗钱报告官,负责公司的反洗钱/反恐怖融资(AML/CFT)合规工作,该职位包括监督公司反洗钱政策、程序及控制措施的落实情况,并向相关机构报告任何可疑活动。
官方机构通知:启动向金融监管机构强制报告加密货币相关活动的机制。通知FAU监管机构:指定MLRO向监管机构提交关于可疑及非标准交易的通知。
加密货币许可注册:加密资产服务提供商(CASP)必须在捷克国家银行(CNB)注册,并符合严格的注册标准。公司注册后,需将申请提交至捷克贸易许可登记处,随后再将申请提交给捷克国家银行。CASP/虚拟资产服务提供商(VASP)必须准备一份全面的申请,内容包括详细的商业计划、财务报表、管理团队、风险管理程序和信息技术解决方案。
初步评估:CNB将对申请进行初步评估,以确定其是否符合CASP许可的基本要求。现场检查:CNB可能会对CASP的场所进行现场检查,以核实申请中提供的信息,并评估CASP的合规情况。尽职调查:CNB可能还会对CASP的管理团队和其他关键人员进行尽职调查。决策:CNB将根据申请中提供的信息以及评估和尽职调查的结果,决定是否授予或拒绝许可。整个过程可能需要数月时间,在审查过程中可能会有机会与CNB进行来回沟通。值得注意的是,时间表可能会因具体申请情况和CNB的工作负荷而有所变动。
It's different.
CASP注册许可后的义务:
运营架构搭建:建立必要的运营框架,包括开设银行账户或整合支付系统、进行增值税(VAT)注册,以及设置会计系统,以确保财务追踪的准确性和合规性。这一步对于管理加密货币交易、促进财务报告清晰透明以及履行税务义务至关重要。
反洗钱与打击恐怖主义融资(AML/CFT):加密资产服务提供商(CASP)必须建立有效的系统来预防和检测这些犯罪。捷克共和国的加密公司必须遵守反洗钱法律,包括向金融分析办公室(FAU)报告可疑活动。加密业务必须遵守严格的KYC(了解您的客户)要求。
记录保存:CASP必须按照规定期限保留所有交易和客户识别的详细记录。
数据和客户保护:若公司处理欧盟居民的个人数据,则必须遵守《通用数据保护条例》(GDPR)。加密资产服务提供商(CASP)必须告知客户投资加密货币的相关风险,并向他们提供有关所提供服务的充分信息。
风险管理与网络安全:CASP/VASP必须建立有效的系统来管理运营风险和声誉风险,并保护其信息系统免受网络攻击。
加密货币交易所与托管:加密资产服务提供商(CASP)必须确保交易系统的正常运行,保护客户资金并防止市场操纵,同时确保妥善托管客户的加密货币并允许其便捷访问。
加密货币发行:加密货币发行人必须向投资者提供详细的项目文件和信息。
税务义务:公司必须在捷克税务机构注册,并履行其税务义务,包括所得税、增值税以及其他相关税款。
特别注意事项
特定的CASP责任可能会因所提供服务的类型而有所不同。这些要求可能会随着时间推移和更新而改变,因此,在加密领域运营的公司应密切关注并遵循捷克国家银行(CNB)的监管指引。如果您提供或计划提供与加密货币相关的服务,必须积极与CNB合作,履行您的监管义务。
捷克立法中的过渡性条款:假定在2024年12月30日之前,任何已基于贸易许可获准提供加密货币相关服务的人,且在2024年12月31日前根据《加密资产市场法规》(MiCA)第63条申请加密货币相关服务提供商许可的,则可继续根据该许可提供加密货币相关服务。至2025年7月,其可继续基于该许可开展相关活动,直至《加密资产市场法规》(MiCA)第63条下加密服务提供商许可申请的裁决生效为止,但最迟不得超过2026年7月1日。
Start your cryptocurrency business with confidence in one of the world's leading financial centers
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