If you invest in Bitcoin, own your private keys, you will only have to pay tax if you sell your bitcoin with profit (higher value than your entry price). If you hold it, no tax or am I wrong?
It varies per country. Here, capital gains are tax free, but we pay an annual wealth tax instead.
About Bitcoin ETFs, are they tax free? I did not research about that but I guess no tax free.
I am not an expert in accounting and did not read all the application, but looks like the tax has a chance to be 21%, lower than 30%. Is it what you implied?
Lol. Here, we can only dream about 30% tax, let alone 21%!