Regulation & Tax: podcast episodes, research and news

5 episodes3 articles53 news stories6 guests

Overview

Crypto regulation decides who can issue a token, run an exchange, offer a yield product or list a prediction market. Tax rules decide what users have to report. After years of enforcement-led policy, the major markets now have written frameworks:

  • MiCA in the European Union
  • The GENIUS Act for stablecoins in the United States
  • The OECD's Crypto-Asset Reporting Framework (CARF) for tax

Each one changes what builders can launch and what users need to track. We try to separate what a rule says from how it is enforced, because the gap between the two is often where the real risk sits.

Our regulation coverage comes from people who work inside those rules. Florian Wimmer of Blockpit and Sergiu Hamza of Coincub co-authored the Global Crypto Tax Report. They explain what CARF means for ordinary users and how DeFi activity is treated. Their advice is to start documenting everything early, before a tax authority asks. Matt O'Connor of Legion describes running regulated, merit-based token sales under MiCA and KYC rules, in a market the hosts call the Wild West. He explains how compliance shapes who gets to buy and how bots are kept out.

Other guests look at regulation from the company side:

  • SCRYPT. Sylvan Martin explains how a Swiss firm gives banks, family offices, fintechs and payment providers crypto access through a regulated interface, and where he thinks regulation is heading.
  • Mercuryo. Arthur and Ashna cover the work of scaling fiat on-ramps while staying compliant.
  • Hacken. Dyma Budorin talks about security in an industry he says is "full of scammers, fraudsters and hackers."
  • Star Atlas. Michael Wagner discusses how US rules shape gaming projects.

Prediction markets have their own regulatory story, from state lawsuits to federal rulemaking. That story is covered in our Prediction Markets Report 2026 and on the Prediction Markets hub. This hub collects the episodes above with our regulation and tax news.

Nothing here is legal or tax advice. Check the rules where you live, or ask a professional.

Disclosure: Hodl Up works with Coincub.

Episodes5 episodes

  1. S2 · E37Prediction Market ReportSep 19, 202634 MIN

    Hyperliquid Prediction Markets: The Binary Options Play

    Stratium founder Wasim Fukase on building Hyperliquid prediction markets, why he calls them binary options, and why liquidity is still the binding problem.

  2. S2 • E32Proof of Talk '26Jun 10, 20269 min

    The Next Wave of IPOs Will Happen Onchain

    After the SpaceX IPO, the next wave of IPOs is going to happen onchain. At least that's what Matt O'Connor, the founder of Legion, believes.

  3. S2 • E21EthCC SeriesApr 06, 202638 MIN

    Onramps, stablecoins & regulations

    This market is crowded, and trust is starting to separate serious players from the rest, especially with onboarding solutions. We talked about MiCA as part of that shift, a cleaner rulebook for companies trying to build real infrastructure, at a time when fraud is getting smarter across both TradFi and crypto.

  4. S2 • E12Jan 20, 202661 min

    Crypto Taxes Have Finally Been Enforced. Do Them.

    The industry is finally preaching privacy, but reporting frameworks like CARF are already being implemented. Alongside Sergiu Hamza, Florian Wimmer, founder of Blockpit, explains if there’s still a path for "private compliance."

  5. S2 • E2Nov 18, 202560 min

    The Crypto ICO Comeback Nobody Saw Coming

    ICOs are back… and the chaos is real. We brought in Matty, founder of Legion, to explain why projects are suddenly rushing to raise again, what regulators might do next, and how NFTs somehow ended up in the conversation. If you think the last cycle was wild, this episode might change how you see the next one.

Research and guides3 articles

Newslatest 12 of 53

See all 53 stories in the news archive

Guests who discussed it6 guests

The report

FAQ

Frequently asked questions

What is CARF?

The OECD's Crypto-Asset Reporting Framework. Exchanges and other providers report users' crypto transactions to tax authorities, who share the data across borders. The EU applies it through DAC8, which took effect in January 2026.

Do I have to pay tax on crypto?

In most countries, yes. Selling, swapping or spending crypto can trigger tax, and income such as staking rewards is often taxed too. Rules vary by country, so check yours or use a professional.

What is MiCA?

The EU's Markets in Crypto-Assets Regulation. It sets licensing rules for crypto service providers and stablecoin issuers across the bloc.

Is it legal to run an ICO?

In many places, yes, if it follows securities and consumer-protection rules. Legion runs KYC-based token sales built for those rules, and Matt O'Connor explains how in both of his episodes.