WORLDWIDE · PHYSICAL AUTONOMY · LOAM
Worldwide compliance
Your country. Your project. Your next steps.
Find the right questions and official sources before buying land, installing equipment or declaring crypto income.
163countries in the directory
13country profiles
8project topics
01 · Set your context
Two places, different questions
Your tax residence and the country where you want land can differ. Select them separately. Citizenship, multiple tax residences and the precise parcel may require additional checks.
The place name is a note for your file; it does not load municipal rules.
Changing a country or the local area clears the checklist ticks for the previous context. Changing topic keeps them.
Browse the national references and the full project checklist below.
02 · Official references
A starting point in each country
These 13 profiles cover six inhabited continents, with national tax and property references. Detailed dossiers add local project steps. Each situation and LOAM eligibility still need their own assessment; appearing here is not an authorisation.
Detailed dossiers: Cuba
North AmericaCanada
Partial national reference
Tax starting point
The CRA distinguishes business income from capital gains according to the facts. Selling, swapping, spending or donating crypto can be a disposition. Keep the acquisition history and the value in Canadian dollars.
CRA · crypto dispositions and incomeEN · Reference identified
Property starting point
Check the federal rules on purchases of certain residential properties by non-Canadians, including their scope and exceptions. This residential-property reference does not establish eligibility to buy agricultural land; provincial rules and municipal zoning need their own review.
CMHC · non-Canadian residential buyersEN · Reference identified
Local next step: Province or territory, municipality; agricultural-land authority where applicable.
North AmericaUnited States
Partial national reference
Tax starting point
The IRS separates capital-asset disposals from ordinary income, including certain crypto rewards. Record receipts and later disposals separately, with dollar values and fees; a reward is not automatically a capital gain.
IRS · digital assetsEN · Reference identified
Property starting point
AFIDA addresses reporting of agricultural-land interests held by foreign persons. A filing is not purchase permission. Check the rules of the state, county and municipality separately before committing to a parcel.
USDA · AFIDA reportingEN · Reference identified
Local next step: State, county and municipality; USDA/FSA for AFIDA reporting.
EuropeFrance
Partial national reference
Tax starting point
Start with the tax administration’s guidance on digital-asset disposals. Identify the type of activity and transaction before choosing a reporting category. Keep a complete portfolio history rather than assuming each sale is simply sale price minus purchase price.
DGFiP · digital-asset disposalsFR · Reference identified
Property starting point
An urban-planning certificate explains the rules affecting a parcel; an operational certificate addresses a proposed operation. It does not replace the authorisation needed for the works. Ask the mairie about the precise intended use.
Service Public · urban-planning certificateFR · Reference identified
Local next step: Mairie/intermunicipal planning service; water and wastewater authority.
EuropeUnited Kingdom
Partial national reference
Tax starting point
HMRC provides separate guidance for selling and receiving cryptoassets. Work out whether the event concerns Income Tax, Capital Gains Tax or another obligation; retain transaction records and sterling valuations.
HMRC · crypto tax guidesEN · Reference identified
Property starting point
HM Land Registry provides title and property information for England and Wales. This reference does not cover the Scottish or Northern Irish registers, nor does a registered title establish planning permission.
HM Land Registry · England and WalesEN · Reference identified
Local next step: Nation and local planning authority; use the land register for that nation.
EuropePortugal
Partial national reference
Tax starting point
Article 10 of the personal income tax code sets conditions for certain crypto disposals. Asset classification, holding period and consideration received matter. Check the complete conditions and other income categories before assuming an exemption.
AT · personal income tax code, article 10PT · Reference identified
Property starting point
Use the IRN property-registration service to identify the registration procedures. Confirm the title, boundaries, intended use and development rules with the relevant registry and Câmara Municipal.
IRN · property registrationPT · Reference identified
Local next step: Conservatória/IRN and Câmara Municipal; environmental authority for the project.
EuropeGermany
Partial national reference
Tax starting point
The Federal Finance Ministry’s crypto guidance covers income-tax treatment and record keeping. Identify the activity, acquisition and disposal dates, and whether the assets are held privately or in a business.
BMF · crypto tax guidance (6 March 2025)DE · Reference identified
Property starting point
The European e-Justice portal explains the German land register and access to it. Use the relevant registry to examine registered rights, then obtain a separate local assessment of development and land use.
European e-Justice · German land registerEN · Reference identified
Local next step: Land, municipality and land registry; local building authority.
South AmericaBrazil
Partial national reference
Tax starting point
Use Receita Federal’s crypto reporting guidance for the period concerned. Transaction reporting and income-tax treatment are separate questions; verify which declaration and rules apply to you before submitting anything.
Receita Federal · reporting crypto transactionsPT · Reference identified
Property starting point
INCRA sets out the procedure and conditions for rural-land purchases and leases by foreigners. Check the buyer’s status, parcel size, location and applicable authorisations before signing.
INCRA · foreign rural-land buyersPT · Reference identified
Local next step: INCRA office for the state, property registry and prefeitura.
AfricaSouth Africa
Partial national reference
Tax starting point
SARS applies general tax principles to cryptoassets. A receipt or gain may fall under income tax or capital gains depending on the facts; keep evidence supporting the treatment chosen.
SARS · cryptoassets and taxEN · Reference identified
Property starting point
The Deeds Office maintains the property register and provides information on registered property. Obtain the relevant title information and a separate assessment of land use, access, water and any restrictions affecting the parcel.
South African Government · Deeds RegistryEN · Reference identified
Local next step: Deeds Office, province and municipality; water authority for the proposed use.
AsiaJapan
Partial national reference
Tax starting point
The NTA crypto tax FAQ addresses profits from using cryptoassets, generally as miscellaneous income unless another category applies. Check your activity and the applicable tax year with the NTA.
NTA · crypto tax FAQ, December 2025 (PDF)JA · Reference identified
Property starting point
MLIT’s consumer resources explain property-transaction checks. This starting point does not establish eligibility for agricultural land or permission to reside; ask the municipality and relevant agricultural authority about the parcel.
MLIT · property-transaction consumer resourcesJA · Reference identified
Local next step: Prefecture, municipality and relevant agricultural committee.
AsiaSingapore
Partial national reference
Tax starting point
IRAS explains the income-tax treatment of digital tokens, including business transactions. Identify the token and the nature of the income; do not treat the absence of a general capital-gains tax as an exemption for every crypto receipt.
IRAS · income-tax treatment of digital tokens (PDF)EN · Reference identified
Property starting point
The Singapore Land Authority explains foreign ownership of residential property and the approval process for restricted property. Check the exact property category and your status with SLA before committing.
SLA · foreign ownership of propertyEN · Reference identified
Local next step: SLA for foreign ownership; planning authority for intended use.
OceaniaAustralia
Partial national reference
Tax starting point
The ATO explains crypto investment disposals and record keeping. Keep dates, Australian-dollar values, transaction purposes and fees so investment events and other receipts can be assessed separately.
ATO · cryptoasset investmentsEN · Reference identified
Property starting point
Treasury’s agricultural-land guidance explains the foreign-investment framework. Check the investor, land category, applicable approval conditions and registration obligations; residential land has a separate framework.
Treasury · agricultural landEN · Reference identified
Local next step: Treasury/foreign investment, state or territory and local council.
OceaniaNew Zealand
Partial national reference
Tax starting point
Inland Revenue explains when cryptoasset activity produces taxable income and how to value transactions in New Zealand dollars. In particular, acquisition for disposal can make a later profit taxable.
Inland Revenue · taxing cryptoasset incomeEN · Reference identified
Property starting point
LINZ explains who needs consent to invest in sensitive land and other covered assets. Assess both the buyer and the land; a property listing does not establish eligibility or consent.
LINZ · who needs investment consentEN · Reference identified
Local next step: LINZ/Overseas Investment Office, district and regional councils.
Caribbean · North AmericaCuba
Detailed country dossier
Prepare a project in Cuba: solar power, water, food production, equipment and local cooperation. Start with the needs of the people who will use and maintain it, then establish the legal holder, site rights and payment arrangements.
Legal snapshot: 14 September 2026. The migration and agricultural reforms below have been published with deferred commencement. Confirm the rules in force on the date of your application with the competent authority.
Tax starting point
Law 113, consolidated in January 2026, distinguishes permanent residents’ worldwide income from Cuban-source income of non-permanent residents. Keep receipts, disposal records, valuations and the nature of each payment. Ask ONAT to determine the treatment of crypto receipts, sales, services or project support; the family-remittance exclusion does not automatically cover a LOAM distribution.
Law 113 · tax code, consolidated 12 January 2026, articles 17–20 (PDF)ES · Reference identified Copy of the published text (external host)
Property starting point
Separate ownership, rental and usufruct: usufruct is a right to use land under specified conditions. Decree-Law 358/2018 provides for a written contract and an agricultural authority’s decision for idle state land. Obtain the parcel record, holder, authorised use and terms before financing improvements. The September 2026 reform is explained below with its commencement rule.
Decree-Law 358/2018 · state agricultural land and usufruct (PDF)ES · Reference identified
Local next step: Municipal Delegation of Agriculture, land register and territorial planning office for the actual parcel.
Stay, residence and work
Law 171 was published on 5 May 2026; its final provision 4 sets commencement 180 days later. This period has not elapsed on 14 September. The published Decree 136, article 139, ties the property-resident route to qualifying state-managed housing and separate work or business permission. An ordinary property purchase does not establish that status.
Prepare:
Prepare passport, intended activity, accommodation evidence and proposed stay dates for the Cuban consulate and MININT migration office. Obtain the applicable document list and transitional procedure before filing.
Law 171 and Decree 136 · migration, publication and transition (PDF)ES · Reference identified
Housing, title and building works
Article 2 of the Housing Law’s 2017 consolidation includes foreign permanent residents in its ordinary framework. Property investment under Law 118 follows its own authorisation framework. Have a Cuban notary identify the route applicable to the buyer and property; residence, a dwelling title and agricultural-use rights are separate questions.
Prepare:
Request the registered title, boundaries, occupants and encumbrances. Describe the planned dwelling, workshop, access and works to the municipal planning service; retain its written response and required permits.
ECLAC · Housing Law 65, article 2, consolidated 2017ES · Reference identified
Law 118 · foreign investment, articles 13, 17 and 21 (PDF)ES · Reference identified
Agricultural land and the September 2026 reform
Law 185 was published on 9 September 2026; final provision 8 sets commencement seven working days later, still pending at this review. Article 39 provides for usufruct for foreign individuals with effective migratory residence and for authorised foreign entities. This is an application route, not automatic eligibility or foreign ownership of farmland.
Prepare:
Prepare the production plan, lawful financing, labour, tools and water supply. Have Agriculture confirm the filing date, residence evidence, contract, registration and rules for seeds, livestock and food sales under the applicable transition.
Law 185 and Decree 175/2026 · agriculture, published 9 September 2026 (PDF)ES · Reference identified Copy of the published text (external host)
Water, wells and sanitation
The INRH water register records concessions, authorisations and changes to those rights under Law 124 and Resolution 15/2022. A land document alone does not establish the water rights needed by your project. Ask the territorial INRH office to identify the existing record and the permissions for the proposed use.
Prepare:
Bring a site plan with the well or intake, storage, daily demand, irrigation and wastewater route. Ask which abstraction, works, discharge and drinking-water checks apply, including for an existing well.
INRH · Resolution 15/2022, water register (official text via FAO, PDF)ES · Reference identified
Solar, pumps and equipment imports
Resolution 169/2025 provides customs relief for qualifying photovoltaic systems and parts, solar pumps, water heaters and other listed renewable equipment. Match each item to the annex codes; annex 1 specifies 31 December 2027. For individuals, the qualifying goods must be presented separately from other imports to receive the stated non-commercial import treatment.
Prepare:
Prepare an itemised invoice, technical sheets, quantities, consignee and freight quote. Confirm customs classification with Aduana, battery carriage with the transporter, and installation or grid-connection requirements with the electricity provider. Include spare parts, maintenance and commissioning in the budget.
Resolution 169/2025 · renewable-energy tax and customs relief, annexes (PDF)ES · Reference identified
Local cooperation and the project holder
Identify who signs, owns the equipment, receives funds and operates the project. For foreign investment, Law 118 provides for joint ventures, international economic association contracts and wholly foreign-owned enterprises, subject to authorisation. A purchase, donation, local enterprise or investment needs the framework appropriate to its actual purpose.
Prepare:
Ask MINCEX about the investment or cooperation route, and the relevant local authority about an existing producer or enterprise. Verify registration, authorised activity, signatory powers and asset ownership; put delivery, maintenance, accounting and exit terms in writing.
Law 118 · foreign investment, articles 13, 17 and 21 (PDF)ES · Reference identified
Cryptoassets, payments and LOAM
BCC Resolution 215/2021 regulates certain virtual-asset uses and service providers; legal entities need BCC authorisation for the covered transactions. It does not make every token an approved payment instrument. Holding an asset, providing exchange or custody services, and paying a supplier require separate assessment.
Resolution 4/2026 authorises named entities to make specified cross-border payments through licensed providers, using assets authorised for those providers. It is not a general permission for every business, Bitcoin, Solana or LOAM. Have the intended receipt, conversion, distribution or LAND payment assessed before using that route.
Prepare:
Obtain the provider’s licence scope, permitted assets and services, the recipient’s authorisation where required, and the accounting treatment. Keep transaction evidence with the corresponding invoices.
BCC · Resolution 215/2021, virtual assets (PDF)ES · Reference identified
BCC · Resolution 4/2026, named cross-border payment authorisations (PDF)ES · Reference identified
Cross-border funding, donations and exports
Check the laws applying to the donor or buyer, recipient, bank, exporter and goods. For transactions subject to US rules, review the Cuban Assets Control Regulations, the additional 2026 Executive Order 14404 framework and applicable licences or exemptions. OFAC explains that an authorised or exempt CACR transaction may also benefit from General License 1.
BIS exceptions such as Support for the Cuban People can cover certain exports for eligible private activities. Their conditions depend on the item, end user and use; check the 2026 instructions, including the SCP § 740.21(b)(1) restriction involving deposits into Cuban-owned banks. A Cuban customs exemption does not settle export authorisation.
Where OFAC obligations apply, using crypto instead of a bank currency does not remove them. Have the actual parties and permissions checked, including the rules of the country from which support is provided. Calling a transfer a donation does not establish an exemption.
Prepare:
Keep a written description of the purpose, recipient and ownership checks, applicable authorisations, payment arrangements, invoices and proof of delivery. Ask the regulated intermediary to confirm that it can handle the documented operation.
OFAC · Cuba rules, Executive Order 14404 and General License 1 (2026)EN · Reference identified
BIS · exports to Cuba, SCP conditions and 2026 guidanceEN · Reference identified
BIS · SCP § 740.21(b)(1), suspension of 4 March 2026 (PDF)EN · Reference identified
OFAC · virtual currencies, question 560EN · Reference identified
From a local need to a documented project
- Define one useful pilot with its users: solar pumping, water storage, food production or refrigeration. Describe the site, expected benefit and maintenance needs.
- Establish the responsible person or entity and the site rights. Gather the land record, operating status and local authority responses for the chosen installation.
- Prepare the complete cost and approval file: equipment, freight, import and export permissions, payment arrangements, labour, spares and warranty.
- After the required checks, record delivery and commissioning, train the users and agree on maintenance and accounts. Any LAND support remains subject to the project’s rules and the recipient’s eligibility.
For other directory countries, the general questions remain available and the national reference is marked as not yet documented. Source dates record this editorial review, not legal approval. Foreign-language links open in a new tab.
03 · Prepare your questions
The steps behind your autonomy
Use these questions with the relevant authority or qualified adviser. They are a preparation framework; they do not say that every listed permit exists or is required everywhere.
Crypto & tax
Classify each event before calculating tax. The 3% LOAM protocol transfer fee is a token fee, not tax paid to a government.
- Which rules apply to sales, swaps, wallet transfers, rewards and donations?
- Which tax residence, tax year, income category and local-currency valuation apply?
- What records and declarations cover foreign accounts, receipts, later disposals and losses?
Buy land
Start with the actual parcel and buyer. A national overview cannot establish the rights attached to a particular plot.
- Can this buyer acquire this category of land? Are consent, residency or ownership limits relevant?
- Who owns the title, and which boundaries, access rights, easements or customary rights affect it?
- What purchase taxes, registration costs, annual charges and contract conditions should be budgeted?
Settle & live
Describe the intended use: permanent home, seasonal stay, van, tiny house or shared accommodation.
- Which immigration and residency conditions apply to the people living here?
- Does local planning allow this use and dwelling on this parcel?
- What building, fire-safety, access, address or occupancy approvals need checking?
Water & sanitation
Describe the source, expected volumes and wastewater destination before sizing equipment.
- What rights or permissions cover a well, surface-water intake or rainwater collection?
- What treatment, testing and protective distances apply to the intended drinking-water use?
- Which septic, greywater or composting-toilet arrangements are accepted locally?
Solar & batteries
Separate installation design from local requirements for installing and operating it.
- What electrical, planning and fire-safety checks apply to panels, wiring and batteries?
- Who may install and inspect the system, and which product certifications are recognised?
- What does the network operator require for a connection, and which local rules apply off-grid?
Grow & raise animals
Describe crops, species, numbers and whether food will be sold or served to other people.
- What zoning, registration, animal welfare and biosecurity rules apply?
- How will manure, runoff, fencing, protected habitats and tree clearing be handled?
- Do processing, slaughter, storage or food sales need specific authorisations or inspections?
LOAM & participation
Check the terms for each activity: holding a token, receiving a distribution, donating, joining a draw or buying an asset.
- Which entity or person acts, in what capacity, and under which written terms?
- What territorial, age, sanctions or identity requirements apply to the actual service and parties?
- Before a draw or promotion, are eligibility, entry conditions, prize, dates and local requirements documented?
04 · Keep track
My project checklist
Tick an item after completing the check. Progress records your preparation, not compliance certification. Keep supporting documents separately.
05 · LOAM & LAND
Understand what participation means
$LOAM is presented as a community meme coin. Holding it grants no shares in a company or title to land. Its value can fall to zero; no income, distribution or redemption is guaranteed.
Calling an asset a meme coin does not settle its legal classification in every jurisdiction. Assess the actual arrangements, communications and transactions, including the redistribution and LAND mechanics, under the applicable law.
SEC · cryptoasset interpretation, 2026 (PDF)EN · Reference identified
The two planned LAND purchasing paths
For land and unique assets, the stated model is a voluntary BTC transfer by the founder, followed by the member’s own purchase and title in their own name. For standard equipment, the planned structure places a group order and allocates the equipment to participants.
Before an operation, identify the legal buyer, seller or supplier, any intermediary, the applicable contracts and who handles taxes, delivery and warranties. This page does not attest to a company registration or a regulatory authorisation.
Read the purchasing model →Participation and promotion by territory
European Union: where a public offer falls within MiCA, examine the applicable issuer/offeror requirements, white-paper obligations and exceptions. A country reference here does not establish that those requirements have been met.
ESMA · MiCA, public offers, article 4EN · Reference identified
United Kingdom: the FCA financial-promotion rules can apply to crypto communications from overseas firms, including websites. Check the permitted route before promoting to the relevant public.
FCA · crypto promotions to UK consumersEN · Reference identified
Other territories and activities need their own assessment. Age, identity, sanctions and draw conditions must be determined for the actual activity; this guide provides no worldwide eligibility list.
06 · Donations & privacy
A clear donation, an informed choice
The project does not issue charitable tax receipts. Do not assume a deduction or credit: verify the treatment in your jurisdiction, including the consequences of giving crypto.
A quiet donation is not a promise of anonymity. Bitcoin transactions are public; an address and its history may be linked to a person. Check what is visible before sending funds.
Bitcoin.org · transaction privacyEN · Reference identified
This guide saves only your country, local-area, topic and checklist choices in your browser. They are not stored in the Memory vault. Keep tax records and personal documents in a suitable private location; the guide does not request them.
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