Form 3916-bis Crypto: Declaring Your Foreign Crypto Accounts in France

Form 3916-bis is used to declare to the tax authority the crypto-asset accounts you hold with a platform established outside France. The obligation applies to all French tax residents, including those who sold nothing during the year. It covers accounts opened, held, used or closed during the year. The form is attached to your income tax return. Forgetting it triggers a fine per account, even where no tax has been evaded. This article is part of our guide to crypto taxation.

What Article 1649 bis C of the CGI requires for foreign crypto accounts

Article 1649 bis C of the French Tax Code (Code général des impôts) covers “persons or legal entities domiciled or established in France”. Together with their income or profits return, they declare the references of their crypto-asset wallets. This covers wallets opened, held, used or closed with organisations established abroad. The text adds unique and non-fungible crypto-assets held or used abroad.

The version in force since 1 July 2026 uses the term “crypto-actifs” (crypto-assets) from the European MiCA Regulation. It results from Ordinance no. 2024-936 of 15 October 2024 and Law no. 2026-534 of 25 June 2026. The form, published in March 2026, still refers to “comptes d’actifs numériques” (digital asset accounts) and “PSAN” (digital asset service providers).

The legal test is where the organisation is established. Since 1 July 2026, only providers authorised under MiCA may provide these services in France, according to the AMF (French Financial Markets Authority). This authorisation does not change the reading of the text: a platform established in another State remains an organisation established abroad.

Who must file Form 3916-bis?

The notice to Form 3916-3916 bis sets out the range of filers domiciled or established in France. It includes individuals, each member of their tax household and any person attached to the household. It also includes associations, whatever their regime. Finally, it covers companies that do not have a commercial form, i.e. other than SAs, SARLs and SCAs (French public limited companies, limited liability companies and partnerships limited by shares).

A person holding a power of attorney over a foreign account also declares that account. Section 6 of the form then records the identity of the account holder. Every member of the household who holds an account in their own name must therefore be listed, attached children included.

For an individual, the dated and signed form is attached to income tax return no. 2042. If you file online, the notice states that Form 3916-3916 bis must also be completed online. The associations and companies concerned attach it to their profits return.

Which crypto wallets must be declared?

Accounts held by a foreign platform

The question “do I have to declare my Binance account?” is settled by a simple check. The answer depends on the entity that holds your account, shown in the service’s terms and conditions. If it is established outside France, the account falls within the scope of Article 1649 bis C. The notice assigns codes to the main platforms: Binance (001), Coinbase Exchange (009), Crypto.com (012) or Kraken (020), for example.

Accounts used or closed during the year

The notice covers any account opened, held, closed or used abroad, during all or part of the year. An account closed during the year must therefore be declared for that year. An account that remains open, even without any activity, is still a held account. The text sets no minimum balance for the reporting obligation.

NFTs held or used abroad

Article 1649 bis C now covers unique and non-fungible crypto-assets held or used abroad. Article 1736, X, accordingly penalises the omission “per unique and non-fungible crypto-asset”. The March 2026 edition of the form does not yet have a section dedicated to NFTs. Check the version of the form in force when you file.

Self-custody wallets

The text covers wallets opened with businesses, legal entities, institutions or organisations established abroad. A wallet for which you alone hold the keys is not opened with any organisation. Hybrid services, which combine an application and a third-party manager, call for a case-by-case analysis, however. This is a literal reading of the text, on which the tax authority has not commented: if in doubt, have your situation checked.

How to fill in Form 3916-3916 bis for a crypto account

The form groups together bank accounts, crypto-asset accounts and life insurance contracts taken out outside France. For a crypto account, here are the sections to complete.

1. Section 1: your identity. An individual with no declared business activity completes heading 1.1. Business operators, associations and companies complete heading 1.2.
2. Section 2: tick “Compte d’actifs numériques” (digital asset account). The form then directs you to sections 4 and 5.
3. Heading 4.1: enter the account number or the e-mail address used to open it, then the opening date and, where applicable, the closing date.
4. Heading 4.2: identify the platform by its code. Failing that, enter its name, postal address and URL.
5. Heading 4.3: state whether you are the account holder or hold a power of attorney.
6. Section 5: choose the use of the account: personal, professional or mixed.

Finding the e-mail address used to open the account or the exact opening date sometimes takes time. Note this information as soon as you open an account, then keep the list of closing dates up to date.

Fines under Article 1736, X, of the CGI

Paragraph X of Article 1736 penalises failure to declare with fixed fines. Their amount does not depend on the tax at stake. The text sets two levels, according to the value of the assets concerned.

Take an example calculation. A taxpayer omits three accounts held by foreign platforms, whose value never exceeded €50,000 during the year. The fine amounts to €750 × 3, i.e. €2,250. Above €50,000, each amount rises to €1,500. These amounts apply regardless of any tax due on capital gains.

Form 3916-bis and Form 2086: two separate returns

The two forms complement each other without overlapping. Form 3916-bis reports the existence of an account abroad, whether or not it was used during the year. Form 2086 calculates the gain made on taxable disposals of crypto-assets.

The same account may therefore appear on both returns. Take an example: you sell crypto-assets for euros on a foreign platform. The account is declared on Form 3916-bis and the disposal on Form 2086. The gain then bears the overall rate of 31.4% in 2026, unless you opt for the progressive scale.

Conversely, an account on which you only bought crypto-assets or exchanged them for one another, without a balancing payment, must still be declared on Form 3916-bis. No line appears on Form 2086, however, as there is no taxable disposal. These exchanges benefit from a tax deferral, not an exemption: the gain will be taxed on a later disposal.

Good practice before you declare

• Each year, draw up an inventory of your accounts, including those closed during the year.
• Identify the entity that holds each account and its country of establishment.
• List the accounts of all members of the tax household.
• Keep the confirmation e-mails for opening and closing.
• Note the date of each transfer between a platform and a personal wallet.
• Reuse this inventory to calculate the overall value of your portfolio in Form 2086.

The tax authority will soon have direct data on these accounts. Article 1649 AC bis of the CGI, which stems from the European DAC8 directive, requires providers to report their users’ transactions. It covers transactions carried out since 1 January 2026, with a first report in 2027. An account missing from your Form 3916-bis may therefore appear in these information exchanges.

How the firm assists you

An account forgotten in past years calls for an analysis before taking any step. A crypto tax lawyer lists your accounts, classifies each wallet and checks consistency with your capital gains returns. Maître Arnaud Touati and the firm’s team assist you through these steps. Every situation is different: the number of accounts, their value and your filing history change the analysis.

FAQ on Form 3916-bis

Do I have to declare an empty or inactive Binance account?
Yes, if it remained open during the year and is held by an entity established abroad. The notice covers any account opened, held, closed or used during all or part of the year.

Is an account opened on a platform established in France declared on Form 3916-bis?
No. Article 1649 bis C covers organisations established abroad. Check the contracting entity in the terms and conditions, as a brand well known in France may belong to a foreign company.

Does Form 3916-bis give rise to tax?
No. It declares the existence of accounts, not gains. Capital gains on disposals are calculated on Form 2086 and carried to Form 2042 C.

What is the risk if you forget?
Article 1736, X, of the CGI provides for €750 per undeclared wallet or NFT. The amount rises to €1,500 if the value exceeded €50,000 at any time during the year.

Official sources

• Article 1649 bis C of the French Tax Code (Code général des impôts), declaration of crypto-asset wallets held abroad – Légifrance (in French)
• Article 1736 of the French Tax Code (Code général des impôts), paragraph X, fines – Légifrance (in French)
• Form no. 3916-3916 bis and its notice, March 2026 edition – impots.gouv.fr (in French)
• Article 1649 AC bis of the French Tax Code (Code général des impôts), reporting of transactions by providers (DAC8) – Légifrance (in French)
• “Comment déclarer les plus ou moins-values sur cessions d’actifs numériques ?” (How do I declare gains or losses on disposals of digital assets?), page updated on 17/07/2026 – impots.gouv.fr (in French)
• AMF, end of the transitional period for digital asset service providers, 5 February 2026 – amf-france.org

This article sets out the law verified as at 5 October 2026 for general information purposes. It does not constitute legal advice. Every situation is different and deserves a dedicated analysis.