The Danes have implemented taxation on Crypto.
The issue is no so much the payment of the tax, but the fact that the exchanges handed over user data to the tax office.
This puts KYC in a very bad light and will promote the undergrounding of the Crypto industtry.
Given most small investors have lost more over the last 12 - 18 months than they have gained, the tax refunds may hurt the tax office more than they gain.
Time will tell
https://www.coindesk.com/danish-tax-agency-to-collect-user-data-from-crypto-exchanges