I don't see how a European tax agent would find her on Binance, when it is connected to a Latin American bank card and she does not have a European nationality.
At the moment she is a tax resident in Europe, but we want to move to Latin America around 2030. It is much more attractive for both of us to be tax residents there.
Such issues are not discussed on the forum.
The general rule is that if your wife wants to pay taxes in her country, she must be a tax resident of her country and not Europe.
And here many issues arise, because the wife lives in Europe.
Do not make mistakes and consult with specialists.