In Switzerland and other non-EU countries, there is tax exemption for cryptocurrencies....

Cryptocurrency Taxation in San Marino: An Overview
San Marino has introduced specific legislation to regulate the taxation of cryptocurrencies, demonstrating a proactive approach towards this emerging sector.
Main points of the legislation
* Substitute tax: Income from the sale or realization of cryptocurrencies is subject to a substitute tax at a rate of 8%. This tax replaces all other taxes that may be applicable.
* Exemption threshold: There is an exemption for capital gains of up to 2,000 euros per year. This means that if the profits made from the sale of cryptocurrencies do not exceed this threshold, you do not have to pay any tax.