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RE: US Tax Considerations – Tax Guidelines for Mining Cryptocurrencies (Bitcoin, Ethereum, STEEM, etc.)
Mining in UE is not considered yet as an activity to be taxed. In addition, as long as, you keep your crypto-currency in your crypto-account (without convert it in FIAT currency) there is no tax to be report.
I believe for US citizens, the life is harder, since it has been specifically defined that "mining" is an activity subject as taxable income.