Attention: It seems that the change for crypto and bitcoin turns out to be even less favorable than the message below suggests.
If capital gains tax will only apply to financial instruments, directly held bitcoin can remain subject to the capital growth tax.
Whether you store that bitcoin on a Ledger or at an exchange, that in itself changes nothing about the type of ownership.
A crypto or bitcoin ET/ETH would then possibly still fall under capital gains tax.
The precise implementation will have to confirm this, but the distinction would therefore lie in the definition of the investment product, not in the storage location.
