In short:
- A crypto account on a platform based outside France must be declared every year.
- The declaration uses form 3916-bis, attached to the income tax return.
- It also covers accounts closed during the year or simply used.
- Forgetting is penalised by a fine per account, even with no tax due.
Who is affected
Any French tax resident who opened, held, used or closed during the year a digital asset account with a platform based abroad. What matters is where the platform is established, not how its brand sounds.
What to declare
| Information | Example |
|---|---|
| Platform details | Company name and address |
| Account references | Account ID or email address |
| Dates | Opening or closing during the year |
Declaring and paying tax are separate
Declaring an account creates no tax. Tax only applies to capital gains made when selling for euros, declared separately.