Do you hold crypto-assets and are you worried about your tax position? Our firm of crypto tax lawyers in Paris helps you declare, regularise and defend yourself in the event of a tax audit. Capital gains, accounts opened abroad, mining, staking, trading activity: we characterise your situation on the basis of the legislation in force, then we put it on a sound footing. Every situation is different: we always start with a diagnosis.
Book an appointment with a lawyer or call 01 85 73 56 66.
When to consult a crypto tax lawyer in France
Most crypto-asset holders only need to fill in their tax return correctly. Other situations call for a lawyer’s advice, because a mistake in characterisation can be costly. We act in particular when:
- you have not declared wallets opened on a foreign platform in past years;
- you have made large disposals and are hesitating between the flat tax (PFU) and the progressive income tax scale;
- you carry out many transactions and fear being treated as a professional;
- you receive income from mining or staking;
- you receive a letter from the tax authorities or a notice of tax audit (avis de vérification);
- you are planning a gift, your estate or a move away from France involving crypto-assets.
Our crypto-asset tax services
Declaring and regularising
We calculate your capital gains using the formula in Article 150 VH bis of the French General Tax Code (Code général des impôts, CGI) and prepare form 2086. We also check the declaration of your wallets opened abroad on form 3916-3916 bis. If past years have not been declared, we organise a voluntary disclosure. This is almost always preferable to discovery by the tax authorities. For the detailed rules, see our guide to crypto taxation.
Defending you in a tax audit
We respond to requests from the tax authorities and reconstruct the history of your transactions from the statements of your platforms and wallets. We then challenge the proposed adjustments. The case often turns on proof of the acquisition price: it must be gathered before the first reply.
Characterising your activity: private individual or professional
Transactions carried out under conditions similar to those of a professional are taxed in the category of non-commercial profits (bénéfices non commerciaux, BNC), under Article 92, 2, 1° bis of the General Tax Code. A commercial activity falls within industrial and commercial profits (bénéfices industriels et commerciaux, BIC). We analyse your practices and tell you which regime applies to you.
Mining, staking and NFTs
Mining falls within non-commercial profits (BNC) when it rewards participation in the operation of the network. For staking, the tax authorities state on impots.gouv.fr that it also falls within non-commercial profits, although no specific statutory provision says so. For disposals made since 1 January 2026, Article 150 VH ter of the General Tax Code subjects NFTs to the regime applicable to the assets or rights they represent.
Preparing for DAC8 and MiCA
Since 1 January 2026, crypto-asset service providers (CASPs) report their clients’ transactions to the tax authorities (Article 1649 AC bis of the General Tax Code, DAC8 Directive). Transactions carried out in 2026 will be reported in 2027. Since 1 July 2026, only providers authorised under the MiCA Regulation may operate in France. We check that your returns match what the tax authorities will receive.
Passing on your crypto-assets
A gift or inheritance of crypto-assets is subject to gift and inheritance tax (droits de mutation à titre gratuit). The value used for this tax becomes the beneficiary’s acquisition price. We prepare the transfer and access to the keys, which is often the real practical difficulty.
The rules to know in 2026
| Item | Rule | Reference |
|---|---|---|
| Rate on capital gains | 31.4%: 12.8% income tax and 18.6% social levies | Art. 200 C CGI; Art. L. 136-8 CSS (French Social Security Code) |
| Option for the progressive scale | Possible, express and irrevocable, box 3CN | Art. 200 C, para. 2 CGI |
| Exemption threshold | Disposals in the year not exceeding €305 | Art. 150 VH bis, II, B CGI |
| Exchange between crypto-assets | No tax in the year of an exchange without a cash adjustment (deferral, not exemption) | Art. 150 VH bis, II, A CGI |
| Capital losses | Offset against capital gains of the same year, no carry-forward | Art. 150 VH bis, IV CGI |
| Declaring disposals | Form 2086, carried over to box 3AN or 3BN of form 2042 C | Art. 150 VH bis, V CGI |
| Wallets abroad | Form 3916-3916 bis, every year | Art. 1649 bis C CGI |
| Penalty for failure to declare | €750 per undeclared wallet, €1,500 if its value exceeded €50,000 | Art. 1736, X CGI |
The most common mistakes
Most of the difficulties we deal with stem from a loose reading of the rules. The same mistakes come up from one case to the next.
- Believing that crypto-to-crypto exchanges are permanently exempt. An exchange without a cash adjustment is not taxed in the year it takes place, but the gain is taxed on the next disposal for euros or for goods.
- Calculating the gain line by line. The law imposes a global formula based on the value of the whole portfolio at the time of each disposal, not on the purchase price of the unit sold.
- Not filing form 2086 below €305. The exemption does not remove the filing obligation: form 2086 must still be submitted.
- Forgetting a closed wallet. A wallet opened abroad and then closed during the year must be listed on form 3916-3916 bis.
- Carrying a capital loss forward to the following year. It can only be offset against capital gains of the same year.
- Forgetting the fees. Disposal fees, if documented, are deducted from the disposal price and reduce the gain.
How we work
- Initial discussion. You explain your situation and your questions. We tell you whether a lawyer’s involvement would be useful.
- Diagnosis. You send us your platform statements, your wallet addresses and your past tax returns. We identify the discrepancies and risks.
- Analysis and calculation. We calculate the tax due under the rules applicable to each year and compare the possible options.
- Action. Tax return, voluntary disclosure, reply to the tax authorities or defence: we implement the solution chosen with you.
Fees
Each matter is covered by a written fee agreement, signed before any work begins. Depending on your needs, we work for a fixed fee, quoted in advance, or on a time-spent basis. Businesses with regular needs can also opt for a legal subscription (retainer). Our terms are set out on the Fees page.
Your lawyer
Arnaud Touati, partner, admitted to the Paris and Luxembourg Bars, practises in tax and in crypto-asset, blockchain and digital law. The firm has five lawyers and two legal advisers (juristes). For other aspects of your taxation, the firm also acts in corporate and personal tax.
Crypto lawyer: beyond tax
Tax is only one of the issues raised by crypto-assets. The firm also assists projects subject to the MiCA Regulation, token issuers and businesses that accept payments in crypto-assets. It assists victims of fake investment scams. These subjects are covered on our crypto-asset lawyer page.
Further reading
- Crypto taxation in 2026: the complete guide
- Form 2086: declaring your crypto gains step by step
- Form 3916-bis: declaring your crypto accounts abroad
- Crypto tax audits: penalties and voluntary disclosure
- How to legally reduce the flat tax on your crypto
- Organising an estate that includes bitcoins (in French)
- Crypto-asset lawyer: regulation, MiCA and disputes
FAQ
Do you need a lawyer to declare your cryptocurrencies?
Not always. If you have few disposals and clearly identified wallets, form 2086 is enough. A lawyer becomes useful for undeclared years, numerous transactions, mining or staking income, or a tax audit.
What is the risk if you have not declared an account on a foreign platform?
Article 1736, X of the French General Tax Code provides for a penalty of €750 per undeclared wallet, increased to €1,500 if its value exceeded €50,000 during the year. These penalties are in addition to any tax due on the capital gains.
Is exchanging one cryptocurrency for another taxable?
No, not in the year of the exchange, if there is no cash adjustment. It is a deferral: the gain will be taxed on the disposal for euros or for goods.
What documents should you gather?
The transaction histories exported from each platform, the addresses of your personal wallets, the supporting documents for your purchases and fees, and your income tax returns for the years concerned.
Can past years be regularised?
Yes. A regularisation on your own initiative, before any audit, puts the case in a better position than an adjustment initiated by the tax authorities. Its cost depends on the years, the amounts and your situation: we work out the figures with you before taking any step.
How does the first appointment work?
You explain your situation and the documents you have. We tell you the risk areas and how to deal with them, then we offer you a fee agreement if our involvement is needed.
Official sources
- Article 150 VH bis of the French General Tax Code (in French)
- Article 200 C of the French General Tax Code (in French)
- Article 1649 bis C of the French General Tax Code (in French)
- Article 1736 of the French General Tax Code (in French)
- Article 92 of the French General Tax Code (in French)
- Article 1649 AC bis of the French General Tax Code (in French)
- impots.gouv.fr: declaring capital gains or losses on crypto-assets (in French)
Related tax expertise
- Personal tax lawyer
- Tax lawyer in Paris
- Guide to crypto taxation in 2026
- Tax fraud lawyer in Paris
- Tax planning lawyer for company directors
Further reading
