This jurisdiction has evolving or restrictive regulations that require careful compliance. Additional licensing, reporting, or operational constraints may apply.
Bosnia and Herzegovina allows cryptocurrency trading with evolving regulations.
Cryptocurrency is legal in Bosnia and Herzegovina but regulatory framework is still developing. AML/CFT requirements may apply.
Licensing for Virtual Asset Service Providers (VASPs) is currently regulated only in the Republic of Srpska entity under the Securities Market Law. Businesses must register a legal entity and obtain authorization from the Securities Commission of the Republic of Srpska, with a notably low minimum share capital requirement.
Profits from cryptocurrency trading are generally subject to income tax, as indicated by the Bosnian Tax Administration. Corporate income tax for crypto businesses is favorable at 10%, but a comprehensive, state-level capital gains tax framework for individuals is still under development.
Limited banking access.
https://sb-sb.com/services/crypto/crypto-license/europe/crypto-license-in-bosnia-and-herzegovina/, https://cms.law/en/int/expert-guides/cms-expert-guide-to-crypto-regulation/bosnia-and-herzegovina, https://gofaizen-sherle.com/crypto-license/bosnia-and-herzegovina, https://globallawexperts.com/crypto-licensing-in-bosnia-and-herzegovina-comprehensive-regulatory-and-registration-guide/, https://www.secrs.gov.ba/en/, https://beaumont-capitalmarkets.co.uk/bosnia-herzegovina-crypto-taxation-rules-expats-digital-nomads/, https://www.binance.com/en/square/post/220687
AML/CFT requirements may be stringent or evolving. Enhanced due diligence may be required.
Enforcement actions may be unpredictable or strict. Monitor regulatory developments closely.
Disclaimer: This information is provided for general guidance only and should not be considered legal advice. Regulations change frequently. Always consult with qualified legal professionals in the relevant jurisdiction before making business decisions.