Step 2: Looking forward to a swap service.

Example:

A has kyc utxo from height x

B lives in jurisdiction which allows him to sell utxos which he acquired before height x+1

B swaps his utxo for A's utxo and private key at defined price

So A gets kyc free utxo (or at least link is broken) and B gets utxo which he can claim he acquired at height x and reduce tax burden when selling

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