Austria
Reported as self-employment business income, taxed at progressive 0-55% rates plus mandatory SVS social insurance of ~26-27%. It is ordinary business income, not the 27.5% private-crypto rate.
Self-employment / business income (Einkünfte aus Gewerbebetrieb or selbständige Arbeit) - NOT capital gains; prop payout is independent-contractor profit-share.
Progressive 0-55%: tax-free up to ~EUR 13,308, then 20/30/40/48/50%, and 55% above EUR 1m. Effective ~25-45% for typical volumes.
Mandatory SVS/GSVG social insurance ~26-27% of profit, within a contribution ceiling; registration once profit exceeds ~EUR 6,613/yr.
Sole proprietor (Einzelunternehmer); 13% Gewinnfreibetrag (profit allowance) reduces the base; VAT above EUR 55,000 turnover (financial-service exemption may apply).
USDC is business income at EUR value on receipt (not the 27.5% private-crypto rate); a later disposal stays in the business sphere.