Contribution of cryptocurrencies: legal and accounting framework

Updated March 2026 - The contribution of cryptocurrencies into a company is attracting more and more attention, particularly among founders, investors and managers who already hold crypto-assets on a personal basis. On paper, the idea seems simple: bring digital assets to the capital or financing of a company. In practice, the subject is technical. It is necessary to articulate contribution in kind, valuation, corporate governance, proof of ownership, accounting and regulatory environment of crypto-assets.

See also: Contributions Commissioner’s Office, Commissioner for contributions to an SAS or SARL and Pre-seed.

By legal inference from the general rules of contribution in kind, the answer may be yes, provided that the asset is:

• ▸identifiable;
• ▸transferable;
• ▸evaluable;
• ▸effectively transferable to the company.

This feasibility in principle does not mean that the operation is simple. With crypto-assets, the difficulties often relate to:

• ▸proof of ownership;
• ▸the date and method of valuation;
• ▸volatility;
• ▸documentation of the contribution;
• ▸the conservation and control of keys or associated rights.

The ANC published on February 18, 2026 its regulations 2026-01 and 2026-02, adopted on January 9, 2026, to govern the accounting rules for crypto-assets. This is a very important point: the subject is no longer just economic or fiscal, it becomes fully structuring in French accounting.

The real crux: valuation

The contribution of cryptocurrencies is based on a defensible valuation. You must document:

• ▸the crypto-asset provides;
• ▸the quantity;
• ▸the course or method chosen;
• ▸the evaluation date;
• ▸the proof of actual delivery to the company.

Hayot Expertise Advice: with crypto-assets, the most dangerous question is not “can we do it?” but "can we prove, value and account for the operation without a gray area?"

Depending on the corporate form and the configuration of the contribution, recourse to a contribution commissioner may be obligatory or not. In SAS, article L227-1 of the Commercial Code provides for a possible exemption in certain limited cases. But with volatile and technically sensitive assets, caution is often higher than the bare legal minimum.

The AMF points out that the transitional period allowing certain PSANs to continue their services in France runs until July 1, 2026. Without confusing this framework with the capital contribution itself, it must be understood that the regulatory environment, the service providers used and the quality of proof of conservation can weigh on the security of the operation.

• ▸too approximate valuation;
• ▸absence of an audit trail;
• ▸confusion between contribution, loan and simple provision;
• ▸forgetting the corporate framework;
• ▸absence of combined legal, accounting and tax reading.

CTA: Arrange a contribution of crypto-assets before any operation

The contribution of cryptocurrencies is possible, but it should never be treated as a simple technical transfer. In 2026, the quality of the operation is based on valuation, proof, the corporate framework and good accounting translation.

Do you want to secure a contribution of crypto-assets to your company or your holding company? Our firm helps you frame the transaction before it becomes a legal or tax risk. Make an appointment with an expert

(Official sources: ANC, Commercial Code, AMF. Certain analyzes are inferences from the general rules of contribution in kind applied to crypto-assets.)