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# Wash Sale & Equivalent Rules by Country

### Wash sale and equivalent rules for supported countries in Netrunner.

| Country | Rule / Equivalent | Notes |
| ---- |
| United States (IRS) | Wash Sale Rule | Wash sale rule doesn't apply to crypto currently in the USA. |
| 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 |
| Nigeria | No Wash Sale Rule | Losses cannot offset gains |

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