Accounting firm for active crypto investors, companies and Web3 projects in France: wallets, exchanges, transaction traceability, tax treatment, staking and treasury in digital assets.
We characterise your crypto situation, compute your gains and secure your filings. In 2026, an occasional individual's gain falls under the flat tax of 31.4% (12.8% income tax plus 18.6% social levies), with an exemption below 305 euros of disposals. Regular traders and miners fall under the BNC regime.
Holding Bitcoin, Ether, stablecoins or tokens earned through staking raises no issue as long as you have sold nothing. The difficulty starts with your first disposal, your first swap of crypto into euros, your first account opened on a foreign platform, or as soon as a company records digital assets on its balance sheet. A French CPA for crypto and digital assets steps in at exactly that point: correctly characterising your situation, computing a taxable gain that most portfolio tools get wrong, securing your filing obligations and avoiding the penalties triggered by simple form omissions.
From our Paris 8 office, we support individual investors, traders, miners, Web3 founders and companies that hold or receive crypto-assets. The goal is not aggressive optimisation: it is compliance and accuracy of the figures, within a tax and accounting framework that changed significantly in 2026.
A French CPA for crypto and digital assets characterises your activity (occasional investor, regular trader, miner, holding company), computes the taxable gain and secures your filings. In 2026, an occasional individual's disposal gain is subject to the flat tax of 31.4% (12.8% income tax plus 18.6% social levies), with an exemption below 305 euros of annual disposal proceeds.
The first mistake we correct in crypto files is the characterisation. The tax regime depends on who you are and how you operate, not on the blockchain used.
The boundary between occasional and habitual is the trickiest friction point. It is not defined by a fixed number of transactions in the law, but by an overall assessment. Many people who believe they are simple investors are in fact close to the professional profile, with very different tax and social consequences.
For an individual disposing on an occasional basis, the flat tax applies. From 1 January 2026, its overall rate rises to 31.4%: 12.8% income tax and 18.6% social levies. This increase in the social component (from 17.2% to 18.6%) results from the rise in the CSG on capital income provided for by the 2026 Social Security Financing Act. Note: the BOFiP still online displays the historical rate of 17.2% (i.e. 30% in total), which predates this reform.
The taxpayer may waive the flat rate and opt for the progressive income tax scale. This option, available since the taxation of 2023 income, applies to the net gain, must be expressly made on the consolidated tax return before the filing deadline, and is irrevocable. It may be relevant for a lightly taxed household, but it is assessed across all capital income, never in isolation. This is exactly the kind of trade-off we model before ticking the box.
Disposals are exempt when the total disposal proceeds for the year do not exceed 305 euros (excluding swaps without cash balance). Two traps come up constantly:
The underestimated risk: an investor who makes many small crypto-to-euro swaps believes they are below the threshold because each transaction is tiny, when the annual total largely exceeds it.
The detail of gains and losses is declared disposal by disposal on form 2086 (annex), the overall result being carried over to the 2042-C return. The real difficulty lies upstream: reconstructing the total acquisition cost of the portfolio and applying the calculation method specific to digital assets on each disposal. Platform exports are rarely directly usable, and a failure to file the 2086, or late filing, may lead to a tax assessment on an estimated basis (article 59 of the 2025 Finance Act).
Yes. Any digital-asset account opened, held, used or closed with a platform established abroad must be declared each year via form 3916 / 3916-bis, attached to the income tax return (article 1649 bis C of the Tax Code). This obligation exists even without any disposal and even if the account remained empty.
The penalties are heavy and strike a simple oversight:
| Breach | Penalty | Legal basis |
|---|---|---|
| Failure to declare an account held abroad | 750 euros per account | Art. 1736 X of the Tax Code |
| Omission or inaccuracy | 125 euros | Art. 1736 X of the Tax Code |
| Cap per return | 10,000 euros | Art. 1736 X of the Tax Code |
| Accounts worth over 50,000 euros (at any point in the year) | 1,500 euros per account, 250 euros per omission | Art. 1736 X of the Tax Code |
This is the most frequent and most costly oversight we encounter: the gains are declared, but the foreign accounts are ignored.
The exchange of digital assets used as a means of payment for a legal-tender currency (and vice versa) is exempt from VAT. The Court of Justice of the European Union (Hedqvist judgment, 22 October 2015, case C-264/14) characterised these exchanges as services supplied for consideration, but exempt under article 135(1)(e) of the VAT Directive, transposed into French law at article 261 C, 1°, d of the Tax Code. As for mining, the authorities consider that the operation falls outside the scope of VAT, for lack of a direct link between the block reward received and a service rendered to an identifiable beneficiary.
A company that holds, issues or receives crypto-assets must record them in its accounts. ANC regulation no. 2026-01 of 9 January 2026 overhauls the section of the French General Chart of Accounts dedicated to crypto-assets to align it with the European MiCA regulation: a distinction between issuance, holding and disposal, and classification of e-money tokens (EMT) in account 513. It is due to come into force for financial years opened from 1 January 2027. Our reading: affected companies should map their tokens and flows now to prepare for the transition, rather than absorbing it at year-end closing.
For digital-asset service providers, the national PSAN status (registration with the AMF) is replaced by the European CASP authorisation provided for by the MiCA regulation. The transitional period for already-registered PSAN ends on 1 July 2026; beyond that date, operating without CASP authorisation is sanctioned. The AMF is the competent authority, alongside the ACPR. For a Web3 project in the structuring phase, this regulatory layer is handled alongside the legal and tax questions: see our page on support for tech startups.
| Situation | Regime | What we watch |
|---|---|---|
| Occasional investor | Art. 150 VH bis, flat tax 31.4% | 305 euro threshold, gain computation, foreign accounts |
| Regular trader | BNC (art. 92) | Occasional/habitual boundary, filing and social regime |
| Habitual miner | BNC (art. 92), outside VAT scope | Characterisation, deductible expenses, supporting records |
| Holding company | Chart of accounts, ANC 2026-01 (FY 2027) | Accounting classification, valuation, documentation |
| Service provider (platform) | CASP authorisation / MiCA | Deadline 1 July 2026, AMF file |
The most common trade-off is between the flat tax and the progressive scale for an individual: we model it across the whole household before deciding. For wealth structures and holding via a dedicated company, the analysis ties into our work on holding company taxation and corporate and director taxation.
The figures and rules above are general principles up to date as of 23 June 2026; a decision tailored to your case requires a review of your situation, your statements and the rules in force. Our firm prepares this diagnosis and models your options before any filing.
12.8% income tax + 18.6% social levies
31.4% in 2026
Total disposal proceeds for the year
305 euros
Disposal by disposal + 2042-C carry-over
Form 2086
Per account (1,500 euros if over 50,000 euros)
750 euro penalty
Body of evidence, art. 92 of the Tax Code
BNC regime
ANC regulation 2026-01 aligned with MiCA
FY opened from 2027
Crypto files combine wallets, exchanges, conversions, staking, bank flows and sometimes corporate treasury. The accounting need starts with traceability, then moves into transaction classification, use separation and documentary support.
The first step is to map all platforms and storage points so the overall picture is not lost from the beginning.
Fiat conversions, bank transfers and withdrawals should be linked back to the underlying crypto movements to make the file usable.
The more clearly uses are separated, the easier it becomes to defend the accounting and tax reading later.
Histories, exports, support files and transfer records should be centralized regularly instead of being rebuilt too late.
Wherever you are in France, we deploy a 100% digital interface to deliver fast, highly-structured accounting and financial steering.
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.
30 complimentary minutes with Samuel Hayot to challenge your reporting and surface your priority levers.
A complete French accounting playbook for crypto-assets, NFTs and tokenisation under the 2026 ANC regulations: PCG accounts, MiCA custody, CIT framing and audit-grade evidence.
Contribution in kind of crypto-assets, valuation, contribution commissioner and accounting: points of vigilance in 2026.
How an individual reports and is taxed on crypto-asset disposals in 2026: 31.4% flat tax, progressive-scale option, the EUR 305 threshold, form 2086 and foreign accounts. An expert-comptable's view, excluding habitual trading and corporate holdings.
Because the first job is to reconstruct and qualify flows between wallets, exchanges and bank accounts before tax or accounting treatment can be handled correctly.
Exchange histories, wallets used, linked bank accounts, transfer records, conversion support and any evidence needed to rebuild the chronology of movements.
Because a file becomes unreadable if every movement is treated the same way. Technical transfers need to be separated from operations with real economic or tax significance.
Yes. The more uses are mixed together, the riskier the file becomes. Strong documentary and operational separation is essential.
It adds treasury governance, volatility management, documentation and reporting questions that go well beyond a private investment situation.
Yes, but the first priority is to rebuild the map, organize the evidence and identify the most sensitive areas before trying to process everything at once.
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Official and operational sources cited for this page.