Young Innovative Company (JEI) in France: 2026 Tax Regime
JEI (young innovative company status, jeune entreprise innovante) in 2026: conditions (20% R&D), social security and tax exemptions, CIR, CII, 30% tax reduction for investors.
MiCA White Paper Requirements: How to Draft a Legally Sound ICO White Paper
The ICO white paper sets out the relationship between the project team, investors and the blockchain ecosystem, and must ensure legal compliance.
Blockchain Project Reversibility Clause: How to Plan for Reversibility
The reversibility of a blockchain project must be planned from the outset to allow withdrawal, data migration or the replacement of a technical solution…
Abuse of Law Committee in French Tax: When to Get a Lawyer
Abuse of law (abus de droit) in tax matters allows the tax authorities to disregard a sham act, or an act motivated solely by the aim of avoiding or reducing tax, contrary to the objectives of the provisions applied.
Form 3916-bis Crypto: Declaring Your Foreign Crypto Accounts in France
Who must fill in Form 3916-bis, which crypto-asset wallets to declare and what fines Article 1736 of the CGI provides for if you forget.
Staking Tax in France: Mining, Staking and NFT Rules in 2026
Mining and staking taxed as BNC, NFTs subject to the new Article 150 VH ter of the CGI since 2026: an overview of the rules and their limits.
French Personal Tax Audit (ESFP): In-Depth Examination of Your Personal Tax Situation
ESFP: what the tax authorities check, the one-year time limit, your rights, the risk of a default assessment and the burden of proof.
Management Package Tax in France: What to Anticipate
Since 2025, the gain on a management package received in return for a manager’s duties is taxed as salary beyond the limit set by Article 163 bis H of the French General Tax Code (CGI). Conditions, risks and points to watch for managers.
Proposed Tax Reassessment in France: How to Respond
You have received a proposed tax reassessment (proposition de rectification) following a French tax audit. What are your rights and deadlines, and how do you build an effective response to challenge the adjustments?
Form 2086 Crypto: How to Fill In the French Crypto Capital Gains Return
How to fill in Form 2086 line by line, with a worked example of two disposals of crypto-assets and the carry-over to boxes 3AN, 3BN and 3CN.
Crypto Tax Reassessment in France: Detection, Penalties and Regularisation
How the tax authority detects undeclared crypto-assets, what a reassessment costs (tax, surcharges, late-payment interest, Form 3916-bis fines), how far back it can go and how to regularise before or during an audit.
Crypto Trader Tax in France: BNC, BIC or Private Capital Gains?
Capital gains for individuals, BNC for transactions carried out like a professional or BIC for a commercial activity: the criteria applied by Article 92 of the CGI and the BOFiP, the consequences of reclassification and the indicators to watch.
Tax Statute of Limitations in France: How Far Back Can the Tax Authorities Go?
Three, six or ten years: the period within which the tax authorities can reassess depends on the tax and the situation. An overview of the French tax statute of limitations, from VAT to gifts.
MiCA Regulation and Stablecoins: What Changes for Crypto-Assets in Europe
Since MiCA began to apply, a “stablecoin” is no longer just a product choice: it is a matter of legal classification, compliance…
Bitcoin Payment Contract in France: How to Make a Bitcoin Payment Legally Sound
In France, the Conseil d’État classifies bitcoin as intangible movable property; it is not legal tender and accepting it as payment depends on the agreement of the parties.
Token Vesting Legal Framework: How to Structure Token Vesting Under French and EU Law
Vesting spreads the actual acquisition of the rights attached to tokens over a set period between founders, teams and investors.
Hierarchical Appeal in a French Tax Audit: Challenging a Reassessment Before the Auditor’s Superior
Where a disagreement with the tax auditor persists over the reassessments proposed at the end of a tax audit, several out-of-court remedies are available before litigation has to be considered. The hierarchical appeal (recours hiérarchique), that is, the possibility of referring the matter to the auditor’s superior, is one of these remedies and is often […]
Crypto Tax in France in 2026: Taxation, Calculation and Filing
31.4% rate, €305 threshold, calculation formula, forms 2086 and 3916-bis, DAC8: the rules of crypto taxation in 2026.
French Tax Authority Information Request: How to Respond
An information request (demande de renseignements) asks for information or supporting documents without opening a formal audit procedure such as an accounting audit…
Tax Litigation Before the French Administrative Court: Procedure and Time Limits
Where the prior tax claim has been rejected by the tax authorities, implicitly or expressly, the taxpayer can bring the dispute before the competent Administrative Court (tribunal administratif). This step marks the start of the litigation phase proper, with its own procedural rules and strict time limits. What is the time limit for bringing a […]
DAC8 Crypto: What the EU Directive Changes for You from 2026
Under the DAC8 directive and Article 1649 AC bis of the French Tax Code (CGI), crypto-asset service providers report their users’ transactions carried out since 1 January 2026. What changes for you, the link with MiCA and the points to check in your own tax returns.
KYC for Crypto in France: How to Meet KYC Obligations in a Crypto Project
Any entity providing crypto-asset services must comply with the KYC obligations arising from French law and EU directives.
Tax Appeal in France: Procedure and Strategy Before the Administrative Court of Appeal
An appeal before the Administrative Court of Appeal (cour administrative d’appel) is the ordinary remedy against a judgment of the Administrative Court (tribunal administratif) in tax matters.
How to Declare Crypto Gains in France
Crypto gains are taxable in France, whether they come from selling assets, mining or staking, and the tax treatment varies according to the source.
Security Token vs Utility Token in France: How to Avoid Reclassification as a Financial Security
Asset tokenisation is transforming the financial sector in France and Europe. Project owners, developers and investors are seeking to…
When and How to Regularise Your Tax Situation in France
When should you regularise your tax situation in France? How can you do it without exposing yourself to excessive consequences? The logic, the process and the precautions to take before contacting the tax authorities.
Is Crypto Legal in France?
You hold crypto-assets, you realise a capital gain, and worry sets in quickly: tax audit, a forgotten foreign account, a misunderstood “professional” classification…
Crypto Flat Tax in France: the Legal Options
The 31.4% flat tax (30% before 2026) applies to private individuals’ crypto capital gains. Option for the progressive scale, exemption below 305 euros and applicable regimes, within a legal framework.
Crypto Account Frozen: How to Challenge a Freeze on a Crypto Platform
Account freezes are a measure frequently used by crypto platforms when abnormal behaviour is suspected or during a check…
Legal Action After a Crypto Hack in France: What Should You Do?
A hacked crypto account often causes significant financial losses and raises complex legal issues.
