According to the Parlamentní Listy news website, the Czech Republic’s new tax exemption law introduces clear conditions, explaining under which conditions cryptocurrency transactions can be exempted from personal income tax, Golden Finance reported. Among them: An individual is exempt if their annual gross income from crypto-asset trading does not exceed CZK 100,000 (approximately $4,000). In addition, digital assets held for more than three years before sale are also eligible for tax exemption.