Use this skill with your AI agent
Paste this skill into your AI agent's context, or save the file to your project. Works with any AI agent that reads markdown.
fr-crypto-tax.md206 lines7.4 KB
v10France
Not yet verified by an accountantContact accountant
| 1 | --- |
| 2 | name: fr-crypto-tax |
| 3 | description: > |
| 4 | French cryptocurrency and digital asset taxation for individuals. |
| 5 | Trigger on phrases like "crypto France impôt", "fiscalité crypto", "bitcoin impôt France", |
| 6 | "ethereum déclaration France", "plus-value crypto", "PAMC crypto", |
| 7 | "prix d'acquisition moyen pondéré", "formulaire 2086", "déclaration 2086", |
| 8 | "cession crypto-actifs", "staking impôt France", "mining fiscalité", |
| 9 | "airdrop fiscalité", "exonération 305 euros", "crypto flat tax France", |
| 10 | "échange crypto-to-crypto", "stablecoin fiscalité", "Koinly France", |
| 11 | "Waltio", "déclaration crypto France", "BNC staking". |
| 12 | Covers the PAMC method, the EUR 305 exemption threshold, PFU 31.4%, |
| 13 | barème option, form 2086, staking/mining/airdrops, and documentation obligations. |
| 14 | version: 1.0 |
| 15 | jurisdiction: FR |
| 16 | tax_year: 2025 |
| 17 | category: international |
| 18 | --- |
| 19 | |
| 20 | # France — Crypto-Asset Taxation (Particuliers) v1.0 |
| 21 | |
| 22 | > **Based on work by [Romain Simon (@romainsimon)](https://github.com/romainsimon/paperasse)**, licensed under MIT. Adapted for the OpenAccountants format. |
| 23 | |
| 24 | > **Disclaimer:** This skill is for informational purposes only and does not constitute tax advice. All positions must be reviewed and signed off by a qualified expert-comptable or avocat fiscaliste before filing. Get this reviewed at **openaccountants.com**. |
| 25 | |
| 26 | --- |
| 27 | |
| 28 | ## Section 1 — Quick Reference |
| 29 | |
| 30 | | Field | Value | |
| 31 | |---|---| |
| 32 | | Country | France | |
| 33 | | Tax | IR + prélèvements sociaux on crypto capital gains | |
| 34 | | Currency | EUR only | |
| 35 | | Tax year | Calendar year | |
| 36 | | Primary legislation | art. 150 VH bis CGI | |
| 37 | | Key forms | 2086 (per-disposal detail), 2042-C (cases 3AN/3BN) | |
| 38 | | Exemption threshold | EUR 305 annual gross disposals | |
| 39 | | Default rate | PFU **31.4%** (12.8% IR + 18.6% PS) for 2025 income | |
| 40 | |
| 41 | --- |
| 42 | |
| 43 | ## Section 2 — Scope: Occasional vs Professional |
| 44 | |
| 45 | This skill covers the **occasional** regime for individuals. If the activity is habitual/professional, it is reclassified as **BIC** with TNS social contributions. |
| 46 | |
| 47 | **Indicators of professional activity:** |
| 48 | - High transaction volume |
| 49 | - Near-daily frequency |
| 50 | - Use of professional tools (bots, API, automated arbitrage) |
| 51 | - Crypto income constitutes primary household revenue |
| 52 | |
| 53 | --- |
| 54 | |
| 55 | ## Section 3 — Taxable Events (Fait Générateur) |
| 56 | |
| 57 | | Operation | Taxable? | Notes | |
| 58 | |---|---|---| |
| 59 | | Buy crypto with EUR/USD | No | Acquisition only | |
| 60 | | **Sell crypto for EUR/USD** | **Yes** | Disposal to fiat | |
| 61 | | **Pay with crypto (goods/services)** | **Yes** | Disguised disposal | |
| 62 | | Crypto-to-crypto exchange (BTC → ETH) | **No** | Deferral (sursis, art. 150 VH bis-I-2) | |
| 63 | | Crypto → stablecoin (USDC, USDT) | **No** | Stablecoins treated as crypto-assets | |
| 64 | | **Stablecoin → EUR/USD** | **Yes** | Disposal to fiat | |
| 65 | | Staking / mining / airdrop | See Section 8 | Different regime (BNC or BIC) | |
| 66 | |
| 67 | **Crypto-to-crypto deferral rule:** exchanges between crypto-assets do not trigger taxation. Only conversion to fiat currency (or use as payment) is a taxable event. |
| 68 | |
| 69 | --- |
| 70 | |
| 71 | ## Section 4 — PAMC Method (Prix d'Acquisition Moyen Pondéré en Continu) |
| 72 | |
| 73 | ### Official formula |
| 74 | |
| 75 | ``` |
| 76 | capital_gain = disposal_price − (total_portfolio_acquisition_cost × disposal_price / portfolio_value_before_disposal) |
| 77 | ``` |
| 78 | |
| 79 | ### Practical consequences |
| 80 | |
| 81 | - Each disposal draws from the **global** portfolio (not FIFO, not LIFO) |
| 82 | - Requires tracing the **complete history** from the first purchase |
| 83 | - If acquisition prices are undocumented → risk of reclassification as disposal at price 0 (maximum gain) |
| 84 | |
| 85 | ### Recommended tools |
| 86 | |
| 87 | Koinly, CoinTracking, Waltio, Cryptio. Verify that the tool correctly applies the French PAMC method. |
| 88 | |
| 89 | --- |
| 90 | |
| 91 | ## Section 5 — Tax Rates |
| 92 | |
| 93 | ### Default: PFU 31.4% |
| 94 | |
| 95 | | Component | Rate | |
| 96 | |---|---| |
| 97 | | IR | 12.8% | |
| 98 | | PS (revenus du patrimoine, L. 136-6 CSS) | **18.6%** (LFSS 2026, applicable to 2025 disposals) | |
| 99 | | **Total PFU** | **31.4%** | |
| 100 | |
| 101 | Applied on the **net annual gain** (after offsetting current-year losses). |
| 102 | |
| 103 | ### Option barème (since revenus 2023) |
| 104 | |
| 105 | Available since LFI 2022. **Advantageous only if TMI ≤ 11%.** |
| 106 | |
| 107 | The barème option is **global** — applies to all capital income for the year (dividends, interest, capital gains). Arbitrage must be performed at the global level. |
| 108 | |
| 109 | --- |
| 110 | |
| 111 | ## Section 6 — EUR 305 Exemption Threshold |
| 112 | |
| 113 | | Annual gross disposals | Treatment | |
| 114 | |---|---| |
| 115 | | ≤ EUR 305 | **Total exemption** — no tax, no filing of 2086 | |
| 116 | | > EUR 305 | **Full taxation** on the gain (not just the excess) | |
| 117 | |
| 118 | **Trap:** the threshold applies to the **gross disposal amount**, not the gain. Selling EUR 500 of crypto with only EUR 10 gain still triggers taxation on the EUR 10 gain. |
| 119 | |
| 120 | --- |
| 121 | |
| 122 | ## Section 7 — Loss Offsetting |
| 123 | |
| 124 | - Current-year crypto losses **can offset** current-year crypto gains |
| 125 | - Crypto losses **cannot offset** standard securities capital gains (separate bucket) |
| 126 | - **No carryforward** of crypto losses to future years (specific rule) |
| 127 | |
| 128 | --- |
| 129 | |
| 130 | ## Section 8 — Staking, Mining, Airdrops |
| 131 | |
| 132 | **Separate regime from capital gains** — taxed according to the nature of the activity: |
| 133 | |
| 134 | | Activity | Probable regime | Notes | |
| 135 | |---|---|---| |
| 136 | | Occasional staking | BNC non-professionnel | Valued in EUR at each reception date | |
| 137 | | Mining | BIC | | |
| 138 | | Professional staking/lending | BIC | | |
| 139 | | Passive airdrop (no task) | Not taxable at reception | Capital gain computed at disposal | |
| 140 | | Active rewards (tasks required) | BNC or salary | | |
| 141 | |
| 142 | **Occasional staking — BNC declaration at reception:** value in EUR at each date of receipt. Declare on 2042-C-PRO case 5HQ (micro-BNC, 34% abattement) or 5HG (réel). Micro-BNC exemption if receipts ≤ EUR 305. |
| 143 | |
| 144 | **Grey zone:** DGFiP doctrine is evolving. Check latest BOFiP positions. |
| 145 | |
| 146 | --- |
| 147 | |
| 148 | ## Section 9 — Form 2086 (Mandatory Disclosure) |
| 149 | |
| 150 | Mandatory for **every disposal** once annual gross disposals exceed EUR 305. |
| 151 | |
| 152 | **Per-disposal details required:** |
| 153 | - Date of disposal |
| 154 | - Portfolio value before disposal |
| 155 | - Total portfolio acquisition cost |
| 156 | - Disposal price |
| 157 | - Computed gain or loss |
| 158 | |
| 159 | **Reporting on 2042-C:** |
| 160 | - Case **3AN**: net annual gain (profit) |
| 161 | - Case **3BN**: net annual loss |
| 162 | |
| 163 | --- |
| 164 | |
| 165 | ## Section 10 — Documentation Requirements |
| 166 | |
| 167 | Retain for **minimum 6 years** (statute of limitations): |
| 168 | - Complete transaction history (exchange exports) |
| 169 | - Proof of acquisition dates and prices |
| 170 | - Crypto-to-crypto exchange details (even though non-taxable — prove portfolio continuity) |
| 171 | - Wallet-to-wallet transfers (prove portfolio continuity) |
| 172 | - Staking reward exports with fiat valuation at each reception date |
| 173 | |
| 174 | --- |
| 175 | |
| 176 | ## Section 11 — Conservative Defaults |
| 177 | |
| 178 | | Ambiguity | Default | |
| 179 | |---|---| |
| 180 | | Activity classification unclear | Occasional (particulier regime) | |
| 181 | | Acquisition cost undocumented | EUR 0 (maximum gain — conservative from tax authority perspective) | |
| 182 | | Staking income classification unclear | BNC non-professionnel | |
| 183 | | PFU vs barème unclear | PFU (no global commitment) | |
| 184 | | Stablecoin → stablecoin | Non-taxable (crypto-to-crypto) | |
| 185 | |
| 186 | --- |
| 187 | |
| 188 | ## Section 12 — Key Legal References |
| 189 | |
| 190 | | Rule | Article | |
| 191 | |---|---| |
| 192 | | Crypto capital gains regime | art. 150 VH bis CGI | |
| 193 | | PAMC method | art. 150 VH bis-II CGI | |
| 194 | | Crypto-to-crypto deferral | art. 150 VH bis-I-2 CGI | |
| 195 | | Professional/habitual activity (BIC) | art. 34 CGI | |
| 196 | | PS (revenus du patrimoine) | art. L. 136-6 CSS | |
| 197 | | LFSS 2026 CSG increase | loi n° 2025-1403, art. 12 | |
| 198 | | BOFiP PV crypto | BOI-RPPM-PVBMC-30 | |
| 199 | | BOFiP BNC staking/mining | BOI-BNC-CHAMP-10-10-20-40 | |
| 200 | |
| 201 | --- |
| 202 | |
| 203 | *OpenAccountants — open-source tax computation skills* |
| 204 | *This output must be reviewed by a qualified professional before filing or acting upon.* |
| 205 | *Latest verified skills: **openaccountants.com** | Report errors: **github.com/openaccountants/openaccountants*** |
| 206 |
Run this skill, then get an accountant to check it
After running the full skill pack in Claude, sign up and upload your worksheet. We'll connect you with a trusted accountant in our network who can review your numbers before you file.
Discussions(0)
No discussions yet. Verified accountants can post questions about this skill.
Quality
Q2: Research-verified
Deep research against tax authority sources. Not yet tested on real data.
Needs real client data + practitioner sign-off to reach Q1.
Accountant Review
Unverified
0/19
About
French cryptocurrency and digital asset taxation for individuals. Trigger on phrases like "crypto France impôt", "fiscalité crypto", "bitcoin impôt France", "ethereum déclaration France", "plus-value crypto", "PAMC crypto", "prix d'acquisition moyen pondéré", "formulaire 2086", "déclaration 2086", "cession crypto-actifs", "staking impôt France", "mining fiscalité", "airdrop fiscalité", "exonération 305 euros", "crypto flat tax France", "échange crypto-to-crypto", "stablecoin fiscalité", "Koinly France", "Waltio", "déclaration crypto France", "BNC staking". Covers the PAMC method, the EUR 305 exemption threshold, PFU 31.4%, barème option, form 2086, staking/mining/airdrops, and documentation obligations.
FRty-2025
Use this skill
This skill is open source and free to use in any AI agent. Copy it, download it, or clone the repo. If you find an error, flag it — a licensed accountant will review.