Country | Rule / Equivalent | Notes |
United States (IRS) | Wash Sale Rule | 30-day window before/after sale; applies to “substantially identical” assets. Crypto treatment remains ambiguous |
United Kingdom (HMRC) | 30-Day Bed and Breakfast Rule | Disposal and repurchase within 30 days are matched together |
Canada (CRA) | Superficial Loss Rule | Loss disallowed if repurchased within 30 days and still held |
Germany | No Wash Sale Rule | Losses deductible; long-term disposals (>1 year) can be tax-free |
Spain | No Specific Wash Sale Rule | General anti-abuse provisions may apply |
Italy | No Specific Wash Sale Rule | Losses reportable; anti-avoidance may apply |
Ireland | No Specific Wash Sale Rule | Losses allowed; subject to anti-avoidance |
India | No Specific Wash Sale Rule | Losses treated as capital gains; evolving legislation |
Japan | No Wash Sale Rule | Losses deductible; carryover limits usually 3 years |
South Africa | No Specific Wash Sale Rule | Losses deductible if genuine; anti-avoidance may apply |
Australia (ATO) | No Formal Wash Sale Rule | ATO can deny losses under anti-avoidance provisions |
New Zealand | No Wash Sale Rule | Standard CGT treatment; avoidance rules may apply |
R104 – Wash Sale & Equivalent Rules by Country
Wash sale & equivalent rules by country table below.
Updated over a month ago