if they are the result of fixed-term contracts;
been held in their account for over 7 days (a week) for an average value in excess of €51,645.
Does this mean that one would only be paying CGT if they benefit off of fixed contracts, and not actual selling of BTC? Also, does it mean that any amount under that figure wouldn't get taxed, or would it just be included within the taxable income as opposed to having a separate "different income"?
Either something is omitted from translation, or this is some pretty vague rules that I at least can't figure out.
But this is something that is common throughout the world right now when it comes to crypto regulation, especially tax laws surrounding them. There are just still so many grey areas and vague points that need clarification in the tax code, and since not a lot of professionals even have experience dealing with these issues, it just makes it even harder for an individual to deal with them.