Cryptoassets (which might also be referred to as 'tokens' or 'cryptocurrency') are cryptographically secured digital representations of value or contractual rights1.
This article discusses the lending of cryptoassets. For the definition of cryptoassets and cryptoasset transactions, see C6.103–C6.104. For a glossary of key terms associated with cryptoassets, see C6.102.
For an overview of the tax implications of transactions in cryptoassets, see C6.105.
Lending cryptoassets
It is possible to lend and borrow cryptoassets between contracting parties or via a DeFi lending platform, which spreads the risk of default and may even provide some collateral. Staking is very similar to lending in that
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Web page updated on 17 Mar 2025 13:40