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.
NFT Ownership Rights: What Do You Actually Own When You Buy an NFT?

Buying an NFT raises many questions about the legal regime of NFTs and the precise scope of the rights transferred.