HolderTax / France
Jurisdiction · Schedule H–FR · tax year 2026
France
A flat rate that just moved, crypto-to-crypto swaps held in tax deferral, and a computation formula that demands the value of your entire portfolio at every disposal: French tax does not charge every move — it charges the exit, and it computes it its own way.
Filing for 2026 incomecampaign April – June 2027 · staggered by département
Current position
The schedule.
Status marks: — settled in practice, ! watch (moving or commonly misapplied), ? unresolved. All lines are a working draft pending licensed review.
Schedule H · Part IRegime, rate, taxable events, formula, forms and deadlines
FORM H–FR / 2026
STATUS: WORKING REVIEW| Line | Position | Current treatment | What it means | Status |
|---|---|---|---|---|
| 01 | Regime | Art. 150 VH bis · private management | The regime for occasional individuals. Activity run in professional conditions shifts to non-commercial business income since 2023. | — |
| 02 | Flat tax | 31.4% since 1 January 2026 | 12.8% income tax + 18.6% social levies: the CSG on capital rose from 9.2 to 10.6%. Gains through 2025 stayed at 30%. | ! |
| 03 | Progressive option | Annual election · since 2023 | Worth it mainly in the 0 and 11% brackets. Compute the option before ticking it. | — |
| 04 | Crypto-to-crypto swap | Tax deferral · no cash sweetener | BTC for ETH triggers nothing: taxation waits for the exit into euros. This jurisdiction's rare mechanic. | — |
| 05 | Taxable events | Euros · goods and services · soulte | Selling for legal tender, paying in crypto, or receiving a cash balancing payment in a swap: that is what triggers. | — |
| 06 | Computation formula | Global portfolio cost basis | No FIFO: each disposal releases a fraction of invested capital, computed on the value of the entire portfolio that day. | ! |
| 07 | €305 threshold | Total disposals in the year | Full exemption if cumulative disposals stay under €305 — the threshold reads amounts sold, not the gain. | — |
| 08 | Losses | Same year only · no carryforward | They offset digital-asset gains of the year — and whatever is left dies on 31 December. | ! |
| 09 | Staking · airdrops | Doctrine split · BNC or investment income | How rewards are classified on receipt is not uniformly settled. A position to document, with advice. | ? |
| 10 | Professional activity | BNC since 2023 · conditions, not frequency | Professional tooling, complexity, leverage: the conditions of trading tip the scale, not the number of orders. | ! |
| 11 | Form 3916-bis | Every foreign account · no threshold | One form per account per year, even with no sales at all — €750 per omitted account, €1,500 above €50,000. | ! |
| 12 | Data · DAC8 | Collecting since 1 Jan 2026 · deliveries 2027 | EU platforms transmit identities and volumes. Matching against your 3916-bis and 2086 filings becomes mechanical. | ! |
| 13 | Filing | 2086 + 2042 C · extended reach | Annex 2086 details every taxable disposal. For undeclared foreign holdings, the assessment window stretches from three years to ten. | — |
| 14 | Records | Full history · all platforms | The global cost basis needs every acquisition since the beginning. A foreign FIFO report does not substitute for this computation. | — |
Working draft · all 14 lines pending licensed review · sign-off dates will appear per lineStart with lines 02 and 06 →
Demande de renseignementsThe administration asks questionsNon-binding on its face — but the spontaneous window is closing. Check past years before answering.Window ajar
Mise en demeureFile within thirty daysPast the deadline, the surcharge climbs to 40% and assessment by default becomes possible. The most date-driven letter in the system.Clock running
Proposition de rectificationAn audit has concludedThirty days for observations, extendable. Representation before any reply — the case is decided here.Formal
No letter yetThe spontaneous routeCorrective filings via "Corriger ma déclaration", an express note, interest at 0.20% a month — and surcharges stay at the bottom of the ladder.Voluntary
Published pages · France
Read in the order trouble arrives.
Rule
The flat tax and the formula
31.4% since January 2026 — and a global cost basis that demands your whole portfolio at every disposal.
→ RuleThe crypto-to-crypto swap
The tax deferral: what it covers, what breaks it — cash sweeteners, stablecoins, payments.
→ RuleForm 3916-bis
Every foreign account, every year, no threshold — and a ten-year assessment window if forgotten.
→ DecisionSpontaneous regularisation
No programme, no immunity: a ladder of surcharges — and spontaneity keeping you at the bottom.
→