Crypto-linked ETPs and ETNs qualify for Lithuania’s investment account tax rules if they meet the definition of a collective investment undertaking (kolektyvinio investavimo subjektas, KIS). Lithuania’s State Tax Inspectorate (VMI) has clarified this.
ETP stands for exchange-traded product, an umbrella term for investment products traded on an exchange. ETN stands for exchange-traded note and is one type of ETP. It is a debt security whose return is linked to an index or another benchmark.
VMI’s explanation covers ETPs and ETNs that meet the KIS definition. They qualify for an investment account even where the fund invests in cryptocurrency or cryptocurrency futures, or is physically linked to cryptocurrency prices.
Direct cryptocurrency investments are outside the investment account tax rules. They differ from buying a product that meets the KIS condition. VMI’s investment account FAQ, question 6.
Check the product’s documents, such as its prospectus, to see whether it meets the KIS definition. If you are still unsure, ask VMI about that particular product.
The GPMas calculator helps prepare investment account figures for your tax return from IBKR or Trading 212 Invest reports.
Source: VMI’s investment account FAQ, question 61, published on 20 October 2026.