Unykorn Legal
Section 03 · Regulatory Map

Global regulatory posture for tokenized securities.

Regulator, key statutes, and current posture for the US federal + state layer and the major cross-border venues. Reference material for structuring decisions; verify current text with local counsel before reliance.

United States — Federal

RegulatorScopeKey statutes / rules
SEC
Securities and Exchange Commission
Public and private securities offerings; broker-dealers; investment advisers; investment companies; stock exchanges & ATSs Securities Act (1933), Exchange Act (1934), Investment Advisers Act (1940), Investment Company Act (1940), Regulation D (17 CFR § 230.500-508), Reg A+ (17 CFR § 230.251-263), Reg S (17 CFR § 230.901-905), Reg CF (17 CFR Part 227)
CFTC
Commodity Futures Trading Commission
Derivatives on commodities (including Bitcoin, Ether); commodity pools; swaps; futures Commodity Exchange Act (7 U.S.C. § 1 et seq.); CFTC Regulations (17 CFR Chapter I)
FinCEN
Financial Crimes Enforcement Network
Bank Secrecy Act; AML; money-service businesses (including crypto exchanges); beneficial-ownership reporting under CTA Bank Secrecy Act (31 U.S.C. § 5311 et seq.); 31 CFR Chapter X; Corporate Transparency Act (31 U.S.C. § 5336); BOI rules (31 CFR § 1010.380)
OCC
Office of the Comptroller of the Currency
National banks; federal savings associations; federally-chartered stablecoin issuers under GENIUS Act (2025) National Bank Act; OCC Interpretive Letters on crypto custody (1170, 1174, 1179, 1183); GENIUS Act (Pub. L. 119-27, 139 Stat. 419, enacted 18 July 2025)
Treasury / OFAC US sanctions enforcement; SDN list; secondary sanctions IEEPA (50 U.S.C. § 1701); 31 CFR § 501 et seq.; Executive Orders on specific programs
IRS Federal tax; K-1 reporting for partnerships; 1099 reporting; FBAR (with FinCEN); crypto-asset reporting under new Form 1099-DA (2025) Internal Revenue Code; Treasury Regulations; Notice 2014-21 (initial crypto guidance); IRC § 6045 (broker reporting for digital assets)
FINRA
Financial Industry Regulatory Authority
Self-regulatory organization for broker-dealers; enforces its rulebook alongside SEC rules FINRA Rulebook; specific crypto guidance in NTMs and RegNotices
NASAA
North American Securities Administrators Association
Coordinating body for state securities regulators; runs the Electronic Filing Depository (EFD) NASAA Model Rules; state-adopted uniform notice-filing framework

United States — Key State Regulators

State · RegulatorNotable positions
NY DFS
New York Department of Financial Services
Runs the BitLicense regime for virtual-currency business activity (23 NYCRR Part 200). Approves stablecoin issuers under NY trust charter (Paxos, Circle, Gemini). Aggressive under both Martin Act and BitLicense.
WY Division of Banking + Secretary of State Most crypto-friendly state jurisdiction. Special Purpose Depository Institution (SPDI) charter (Wyo. Stat. § 13-12). DAO LLC recognition (Wyo. Stat. § 17-31). Custody bank statutes.
CA DFPI
California Department of Financial Protection and Innovation
Digital Financial Assets Law (DFAL, effective July 1, 2025) — California's BitLicense analog. Broad exam authority over crypto companies with California customers.
TX State Securities Board Historically aggressive against crypto-securities fraud. Comprehensive enforcement docket. Reasonable licensing pathway for legitimate issuers.
NV Financial Institutions Division Recognizes SPDI-analog. Blockchain-friendly LLC and DAO statutes since 2017.
MT Insurance / Banking No state income tax; permissive crypto stance; hosts significant crypto-mining operations under favorable energy contracts.
GA Secretary of State + DBF Standard Reg D notice-filing state. Georgia Financial Institution Code covers money-transmitter licensing. Strong enforcement track record.
FL OFR
Office of Financial Regulation
Specific F.S. § 517.061(11) private-placement exemption. Requires state-specific legend on Florida-directed offering materials.
DE Div. of Corporations + Justice Dept. Most-used formation jurisdiction (65%+ of US public companies). Chancery Court is the go-to for corporate disputes. Blue Sky notice filing is minimal for Reg D.

United Kingdom

RegulatorScopeKey statutes / rules
FCA
Financial Conduct Authority
Conduct regulation of financial services firms; crypto-asset AML/CFT registration; financial promotion of crypto assets Financial Services and Markets Act 2000 (FSMA); Money Laundering Regulations 2017 (MLR); FCA Handbook (COBS 4, PERG 8)
PRA
Prudential Regulation Authority
Prudential regulation of banks, insurers, large investment firms Financial Services and Markets Act 2000; PRA Rulebook
HMRC Tax authority; crypto-asset tax treatment guidance Cryptoassets Manual (2019 & updates)

Current posture: Under the Financial Services and Markets Act 2023, a "future financial services regulatory regime for cryptoassets" is being built out through secondary legislation. Comprehensive cryptoasset regulation (including stablecoins) expected fully in force during 2025-2026. Currently: promotion rules apply, AML registration required, but broader conduct regulation is transitional.

European Union

RegulatorScopeKey statutes
ESMA
European Securities and Markets Authority
EU-wide securities regulator; MiCA implementation coordination; ELTIF, MiFID II oversight ESMA Regulation; MiCA (Reg 2023/1114); MiFID II; ELTIF; Prospectus Regulation
EBA
European Banking Authority
Banking regulation; MiCA supervision of stablecoin issuers (ARTs / EMTs) MiCA; CRR/CRD; Anti-Money Laundering Directive (AMLD)
National Competent Authorities Each EU member state has its own regulator (BaFin in Germany, AMF in France, CONSOB in Italy, CSSF in Luxembourg, CNMV in Spain, AFM in Netherlands, MFSA in Malta) Local implementation of EU regulations

Current posture: Markets in Crypto-Assets Regulation (MiCA) fully applied from December 30, 2024. Provides EU-wide licensing framework for Crypto-Asset Service Providers (CASPs). Passportable across all 27 member states. Asset-Referenced Tokens (ARTs) and E-Money Tokens (EMTs) have specific issuer requirements including reserve backing, disclosure, and prudential supervision.

Singapore

RegulatorScopeKey statutes
MAS
Monetary Authority of Singapore
All financial services in Singapore; Payment Services Act licensing for crypto activity; Digital Payment Token (DPT) service providers; stablecoin regulation Securities and Futures Act (SFA); Payment Services Act 2019 (PSA); Financial Advisers Act (FAA)

Current posture: One of the most mature regulatory regimes for tokenized assets. Digital Payment Token license required for crypto exchange, brokerage, custody activity. Stablecoin regulatory framework (2023 final rules) requires 1:1 reserve backing for MAS-approved single-currency stablecoins. Institutional-grade tokenized bond issuance well-established via Project Guardian and industry initiatives.

UAE — DIFC & ADGM

RegulatorScopeKey rules
DFSA (DIFC)
Dubai Financial Services Authority
Financial services in Dubai International Financial Centre free zone; "investment token" regime for tokenized securities DFSA Rulebook; specific Crypto Token module and Investment Token module
FSRA (ADGM)
Financial Services Regulatory Authority
Financial services in Abu Dhabi Global Market free zone; comprehensive virtual-asset framework since 2018 FSRA Rulebook; Guidance on Regulation of Virtual Asset Activities
VARA (Dubai emirate)
Virtual Assets Regulatory Authority
Virtual-asset activity outside DIFC (rest of Dubai emirate) Dubai Law No. 4 of 2022; VARA rulebooks

Current posture: UAE has emerged as one of the most active jurisdictions globally for tokenized assets. Three-regulator structure creates a menu of options. Institutional tokenized-securities licensing well-established at both DIFC and ADGM.

Hong Kong

RegulatorScopeKey statutes
SFC
Securities and Futures Commission
Securities regulation; virtual-asset service provider (VASP) licensing; tokenized-fund and tokenized-security guidance Securities and Futures Ordinance (SFO); SFC Guidelines on Virtual Asset Trading Platform Operators (2023)
HKMA
Hong Kong Monetary Authority
Banking regulation; stablecoin framework; e-HKD initiatives; tokenized-deposit initiatives Banking Ordinance; HKMA Stablecoin Ordinance (in force 2025)

Current posture: Hong Kong Stablecoin Ordinance (effective August 2025) creates a licensing regime for fiat-referenced stablecoin issuers. SFC has approved tokenized funds and tokenized securities since 2023. Ecosystem-development focus.

Switzerland

RegulatorScopeKey statutes
FINMA
Swiss Financial Market Supervisory Authority
Federal financial supervision; DLT framework; tokenized-security guidance DLT Act (2021); Federal Act on Financial Market Infrastructures; FINMA ICO guidelines

Current posture: DLT Act (2021) created a comprehensive framework for tokenized securities including a new "DLT trading facility" license category. Switzerland pioneered the distinction between payment tokens, utility tokens, and asset tokens (ICO Guidelines, 2018). Zurich and Zug ("Crypto Valley") host substantial industry.

Cayman Islands

RegulatorScope
CIMA
Cayman Islands Monetary Authority
Financial services regulator; virtual-asset service provider (VASP) registration under 2020 VASP Act; investment fund licensing

Current posture: Dominant offshore fund-formation jurisdiction (>80% of hedge funds globally). Segregated Portfolio Company (SPC) structures widely used for tokenized-fund families. VASP Act creates a specific pathway for crypto-related businesses.

British Virgin Islands

RegulatorScope
FSC
BVI Financial Services Commission
Financial services regulation; virtual-asset service provider registration; incubator + approved-manager licensing regimes for small fund managers

Current posture: Popular offshore jurisdiction for token issuance (Business Company structure). Approved Manager and Incubator Fund regimes provide light-touch licensing for smaller managers. VASP Act 2022 applies to crypto-related activities.

Japan

RegulatorScopeKey statutes
FSA
Financial Services Agency
Financial services regulation; crypto-asset exchange licensing; security-token-offering (STO) rules; stablecoin regulation Payment Services Act; Financial Instruments and Exchange Act (FIEA); 2022 amendments creating stablecoin framework

Current posture: Comprehensive framework distinguishing crypto assets (under PSA) from security tokens (under FIEA). Stablecoin issuance restricted to licensed banks, trust companies, and MSBs. Progressive framework for tokenized-securities issuance since 2020 amendments.

Practical takeaways

Contribute a jurisdiction

Missing a jurisdiction (Canada CSA, Australia ASIC, Brazil CVM, etc.)? Contribute at github.com/FTHTrading/legal. Every entry must cite the operative regulator name, primary statute reference, and one authoritative source URL.