NFT Tax in France: The Tax Treatment of NFTs
A truly unique NFT is excluded from the MiCA Regulation and from Article 150 VH bis of the French Tax Code. Since 1 January 2026, Article 150 VH ter taxes its capital gains under the regime of the assets it represents.
GDPR AI Compliance: How to Make Your Artificial Intelligence Systems Compliant
GDPR compliance for AI systems involves tensions between data minimisation and massive training needs,
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.
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.
CASP Authorisation in France: MiCA Rules for Crypto-Asset Service Providers
Mandatory authorisation, registered office in the Union, prudential safeguards: what the MiCA Regulation requires of crypto-asset service providers (CASPs), and the end of the PSAN regime in France.
Loot Boxes and Microtransactions under French Law: How to Avoid Classification as Gambling
To limit the risk of a loot box being reclassified as gambling, the publisher must in particular ensure that rewards can be neither transferred nor converted into money.
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.
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.
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.
Algorithmic Transparency Obligations: What Do EU and French Law Require?
Algorithmic transparency is a fundamental legal principle in the regulation of artificial intelligence technologies.
SaaS Limitation of Liability Clause: How Providers Manage Contractual Risk
Limitation clauses, compensation cap, SLA, force majeure, GDPR: how a SaaS provider legally frames its contractual liability without weakening its contract.
How to Protect the Intellectual Property of Your Algorithmic Innovations
Protecting algorithmic innovations combines several complementary legal instruments, depending on the components to be protected.
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…
SaaS Data Loss Liability: Who Is Responsible When Client Data Is Lost?
When client data is lost, the SaaS provider’s liability is assessed on two parallel grounds: contractual liability…
AI Contract Clauses: What Essential Terms Should Contracts for AI Projects Include?
An AI contract must describe, measure, control and allocate the risks of a system that learns, drifts and depends on its data.
DEEP: DLT Securities Registers in France (Shared Electronic Registration Systems)
A shared electronic registration system (DEEP) is a method of keeping and storing information based on distributed ledger technology…
Can HMRC See My Crypto If I Live in France?
HMRC is the United Kingdom’s tax authority; the question concerns the traceability of transactions for taxpayers resident in France.
How Much Crypto Can You Sell Tax-Free in France?
You sell crypto-assets, you cash in, and then you discover that tax looks not at your “intention” but at how the transaction is characterised, the taxable event…
Does the French Tax Office See Your Binance Account? What Changes in 2026
Binance accounts and the French tax authorities: mandatory reporting, DAC8 automatic exchange, fines. The position verified as at 5 October 2026.
