The purchase of crypto is considered, from a clear starting point, as a speculative acquisition – with the result that the sale is taxable.

An information that a number of BTC were purchased in 2011-2013 and, entirely in accordance with Bitcoin’s original purpose, couldn’t lead to a different result.

The decision can be found here: https://info.skat.dk/data.aspx?oid=2395060&lang=da