Definition ∞ De Minimis Holdings refer to quantities of digital assets considered negligible in value, often below a threshold that would trigger specific tax reporting requirements or regulatory obligations. The precise limits for such holdings vary significantly by jurisdiction and legal framework.
Context ∞ The concept of de minimis holdings is a recurring discussion point in the ongoing development of cryptocurrency tax legislation and regulatory clarity across different nations. Establishing clear de minimis thresholds aims to simplify compliance for small transactions and retail investors, and news often reports on legislative efforts to define these limits.
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