Guide : how to declare your crypto accounts and capital gains ?

by | Jun 17, 2022 | Guide | 0 comments

How to declare your crypto accounts and capital gains? Here is the question that is bothering many traders at the moment. To do so, it is important to be informed about the tax rules applicable to this sphere. While cryptos represent a new asset class, their taxation is not yet fully established. But a few tracks are emerging to help you see more clearly...

Have you invested in crypto-currencies and want to declare your earnings? Don't panic, here's how to do it! First of all, you should know that only the capital gains made during 2018 must be declared. To calculate this capital gain, simply multiply the amount of the initial capital by the difference between the price when you sold and the price when you bought. For example: if you bought 1 Bitcoin in January for 1000 euros and sold it in December for 12000 euros, your capital gain will be 11000 euros

As you probably know, cryptocurrency is a decentralized digital asset that operates through a technology called blockchain. It relies on the use of private and public keys to secure transactions. Unlike traditional currencies, crypto-currencies do not have a central bank or any state behind them; they evolve in total autonomy. Bitcoin (BTC), Ethereum (ETH) and Litecoin (LTC) are the most popular examples

Good news, you are free to declare or not your crypto accounts to taxes! You don't have to declare them if it's only a small amount. For example, you don't have to declare your Binance account if it only contains 100 euros. But beware: if you ever realize capital gains on the sale of digital assets (crypto-currencies), you will have to declare them! These capital gains will be taxed according to your marginal tax bracket (TMI) and could therefore bring you a lot of money

The guide you're holding in your hands is here to help you declare your crypto account and pay the corresponding taxes. Cryptocurrencies are a hot topic, and it's important to know how to profit from them without getting caught by the taxman! Thanks to this guide, no problem: we will see together everything you need to know about these small virtual currencies. So let's start by talking about the 3916 form, which is supposed to declare income from cryptocurrencies

How does cryptocurrency work?

There are different types of cryptocurrencies, the most well-known being Bitcoin and Ethereum. Transactions are recorded in a public ledger (the blockchain), which makes cryptocurrencies transparent and prevents any possibility of fraud. Unlike official currencies, crypto-currencies do not rely on a central authority that can fail or manipulate their value. For this reason, they have gained the trust of users around the world.

If you too want to invest in cryptocurrencies and declare your accounts to the French tax authorities, here are some tips and tricks to avoid making mistakes!

How to declare a crypto account?

If you've invested in cryptocurrencies and want to report that income, here's how to do it! First, report the total amount of your capital gains made in 2018 on your tax form on the "Non-business profits" line. Then indicate the exact amount of each transaction (date, foreign currency and crypto) as well as the fees incurred. However, beware of the penalties if you lie or omit information If declaring your cryptos on your tax account is not an easy task, it is nevertheless the only way to benefit from the tax advantages linked to the use of these assets

But then, what are the steps to follow to declare his cryptocurrency to the tax authorities? And how to pay taxes on the capital gains made with crypto-assets? To answer this, we have developed this practical guide.

It is important to know that the tax on income from crypto currencies is only applicable to people who make capital gains. If you have invested in crypto and your investment results in a capital loss, you will not be taxed. Also, this tax applies only to exchanges between crypto currencies and financial assets (euros, dollars ...).Transactions between users of a virtual currency and those with a crypto asset (token) are not concerned

The crypto-currency market is booming and governments are starting to take an interest in it. Whether it is to regulate this new form of currency, or simply to collect taxes on the capital gains generated by the sale of the latter, there are now different ways to declare your crypto accounts and their gains. Here is a practical guide that will explain step by step how to proceed!

On the other hand, the tax on profits made by professionals eligible for the micro-BIC regime. The rules applicable here are different because they take into account the intrinsic value of each crypto-asset at the date of its acquisition (or of a given transfer). In order to determine the taxable amount, it will therefore be necessary to add up all the capital gains and losses recorded since the acquisition of the asset or assets concerned. The progressive scale of income tax is then applied

Is cryptocurrency trading taxed in France? Yes, capital gains from a regular activity related to the transaction of digital assets are taxable. This includes bitcoin and other crypto-currencies. These taxes are due as Industrial and Commercial Profits (BIC). The annual tax return also includes details of all your transactions.

If you hold cryptocurrencies, it is important to know that there are different reporting obligations. Indeed, if the cryptos are stored on a platform located in France, no obligation weighs on you. However, on the other hand, if the platform is located abroad, it is mandatory to declare your crypto account. Here, it is therefore necessary to declare the wallets and accounts used for the storage of crypto-currencies even if they have not been transferred

It is important to note that most foreign-based crypto exchange platforms do not allow French users to declare their cryptocurrency earnings. For this reason, you should first check with your tax department to see if a specific step needs to be taken for crypto accounts opened on foreign sites. If not, and if your only activity related to cryptos consists in buying and reselling crypto-currencies, you are not obliged to declare these exchanges on your annual tax return

When to declare your cryptocurrencies and capital gains: when according to your tax situation?

It is important to declare your crypto accounts and capital gains when filing your annual income tax return. Exchanges and transactions should be reported, as well as other income received during the tax year. If you're not sure how to do this or have any questions, consult a professional who can help you fill out your tax return correctly!

How to declare your profits in crypto?

If you declare your crypto accounts to the tax authorities, they will be subject to the rules applicable to income from movable property. These are taxed on the progressive scale of income tax, with a minimum taxation of 0%.

Can you avoid paying taxes on your cryptocurrency transactions?

Even if the capital gains realized on your cryptocurrencies are not taxable, it is important to declare these amounts to the tax authorities. Indeed, they may consider that these investments were made in order to hide income and would then apply a penalty accordingly. It is therefore advisable to get in touch with the tax authorities to obtain more information on this subject or to contact a tax expert specializing in crypto-currencies.

As you know, income generated by crypto-currencies and capital gains made on crypto investments are taxable. Of course, this also applies to Non-Fungible Tokens (NFT), which are a digital asset and are subject to the same taxes as crypto-currencies themselves. The latter are subject to the Flat Tax, which is a tax of 30% (12.8% income tax + 17.2% social security deductions), so are NFTs

How to declare your cryptocurrencies to pay less taxes?

Since January 1, 2019, cryptocurrencies are added to the income tax return. This measure affects all individuals who have acquired or still own them. The value of the cryptos is estimated at the market price at the time of the declaration and must be mentioned in the real estate assets. The capital gains realized since 01/01/2019 are taxable as ordinary income. Attention! These rules also apply to crypto-assets that have been exchanged for traditional currencies such as the euro or the dollar

First, you must declare the crypto accounts on your 2042 tax return. To do this, simply check the "Digital Assets" box found in section "B" on page 3 of the form. Secondly, in addition to the usual information (first and last name, address...), you will have to indicate the net amount of crypto assets on your tax return and also mention the tax year concerned for the income derived from these assets

The first form to fill out is the tax return. It is necessary to indicate all the income received during the year, whether it is salaries, interest or even crypto capital gains. Gains made from cryptocurrencies must then be mentioned on the second form: the declaration of movable capital. Finally, if you have sold some of your crypto-currencies during the past year, you will have to fill in a third form: the declaration of capital gains


If you hold cryptocurrencies, it is important to declare them! The Cerfa 3916 form concerns those who have an account with a cryptocurrency platform (also called exchange) abroad. If this is your case, and you have a crypto account, you are obliged to fill in the form for each account. You must therefore declare all your crypto accounts that you hold like Coinbase or Kraken

Digital marketing is the future!

The CERFA 2086 form is an official document that allows you to apply for registration on the electoral roll.

However, it should be noted that tax rules change regularly. That is why we strongly invite you to consult the French tax administration website and the Ministry of Finance website in order to be always aware of the latest changes.

The CERFA 2042-C form: when and how to fill in boxes 3AN and 3BN?

So how do you declare your crypto accounts and capital gains? First of all, on the 2042 C return, you need to fill in one of the boxes 3AN or 3BN with the capital loss or capital gain generated from your digital asset sales transactions. This information will then be reported on your 2042 A schedule. For crypto-currencies such as Bitcoin, for example, it is essential to know its value on January 1st as this will be used as the basis for calculating the capital gains or losses generated.

Have you heard about crypto-currencies and want to invest in them? Or simply declare your transactions to the French tax authorities? This guide is for you! We will see together the different steps to follow, some tips and traps to avoid. And above all: don't hesitate to contact us if you need more information!

The guide explains in detail the procedure to follow to declare your crypto accounts and capital gains. Whether it is on a tax or legal level, there are different ways to comply with the applicable rules. To avoid any penalties, the best thing is to be well informed before doing anything.

How are taxable capital gains on cryptocurrencies calculated?

To declare your crypto accounts and avoid any problems with the tax authorities, it is important to know the rules that apply to this type of investment. Here is a step-by-step guide to help you!

If you have crypto accounts, it is important to declare the capital gains generated! The formula to use to calculate cryptocurrency taxation is: transfer price - ((total acquisition price*transfer price) / portfolio value). Many wonder if mining or other cryptocurrency gains should be reported. As a reminder, "other gains" are non-regular income such as interest, dividends and capital gains

If you have invested in crypto-currency, it is important to know how to declare these transactions when filling out your tax return. Generally speaking, capital gains and losses realized on movable property are taxable from the moment they exceed 5,000 euros. For example, if you sell in December 2022, 8,000 euros of bitcoin that you bought in May 2022 at 5,000 euros, you will have to declare a taxable capital gain of 3,000 euros (8,000 - 5,000) on your 2022 tax return

If you declare these capital gains in June 2022, they will be taxed at the IR (income tax) rate of 19 %. This means that you will have to pay 537 euros in taxes for this transaction.

So how much are profits taxed? Well, that depends on the total amount you have earned in the last 12 months. If your earnings are less than €2,500 annually or if you have not made any transactions during the calendar year in question, there will be no taxation! And even if your income exceeds this threshold, the maximum rate applied will be 19% given that cryptos constitute real estate

How to declare your income from crypto-assets to the tax authorities?

You've probably heard about the new tax rules regarding cryptocurrencies. So it's important to know what to do with your accounts and capital gains. The first step is to report this information to the government, which can be done by filling out the CERFA 3916 form.

It is important to declare your cryptocurrency income correctly, in order to avoid any fines or problems with the tax authorities. To do this, start by checking the "Income" box on your online return, and then choose the "Capital gains and miscellaneous" category.

The process of declaring crypto accounts and capital gains is fairly straightforward, but it is important to follow the steps carefully. First of all, you will need the Cerfa 2086 form. This document will be used to detail all the operations carried out that gave rise to the income you wish to declare. To access the form, simply click on the "déclaration annexe" option on the official French government website. The form is quite simple to fill out, and you must indicate the amounts of income generated and the corresponding period

To declare your income from cryptocurrencies, it is important that you follow the steps below: first, go to and create your personal space by entering your tax number and a word password chosen in advance.

The 2086 document is intended for the declaration of crypto accounts as well as the capital gains generated by them. It is important to notify the tax authorities as part of this procedure, in order to be in order and avoid any legal problems. However, it can be difficult for an individual who does not fully master the calculation of his capital gains to fill out this form correctly. To make it easier for you, you can use experts in the field, who will declare your crypto accounts and calculate the amounts you owe

If you have made profits on cryptocurrencies, it is important to declare this income. To do this, go to and fill out the 2042C form (profile 2) for non-trading profits: depenses-.pdf This declaration will allow you to pay taxes on the profits made, and to be in order with the law

What are the legal risks you face if you fail to file a cryptocurrency tax return?

Have you invested in cryptocurrencies and not declared your Coinbase or Binance account? Be aware that non-declaration can lead to penalties. Whether it's for capital gains or digital assets, it's important to do what's necessary in order not to risk a fine. Let's see what these penalties are!

How to avoid non-declaration of crypto account legally

Failure to comply with this obligation can therefore be costly! However, it is quite possible to declare your crypto accounts and capital gains from the sale of digital assets. Here are the steps to follow to do so: First of all, it is necessary to refer to the form No. 2042 C PRO which corresponds to income from movable capital (including crypto-currencies). In the context of Bitcoin or other crypto-currencies, this document will be mentioned as "profits or income from property and rights"

So, it's decided: you are going to declare your crypto accounts! But in concrete terms, how do you go about it? Especially since the rules are constantly changing and it is sometimes difficult to find your way around. Don't panic, we'll explain it all in this little practical guide. First of all, you have to know that to declare your crypto-currencies and profits linked to them (capital gains), there are several possibilities depending on your situation

How to declare your capital gains in cryptocurrency

So, if you intend to declare your crypto income this year, here's how to do it! First of all, you should know that the declaration is done online and must be done before May 1st. To do so, go to and connect to your personal space (login + password). Then click on "Declare your income" at the top right of the home page. Once in this dedicated space, select the "income from movable assets" section and then click on "2019 - Online declaration".

Fortunately, declaring your crypto accounts and capital gains is not that complicated! First of all, it is important to know that the declaration must be made on a special sheet called "DADS". To do this, go to the website of the tax authorities ( and click on the "Tiers payant" button at the top right of the page

Unfortunately, there are still dishonest people who try to reduce their taxes by using fraudulent schemes. These schemes can amount to as much as 80% of the total amount due! So if you have an encrypted accounting system and you make frequent transactions, be careful: your tax court could very well decide to come knocking at your door...

Have you heard about crypto-currency, bought or invested in it yet? Congratulations! This innovation promises a revolution in the economic field. But be careful, you need to know how to declare your accounts and capital gains in case of gain! Here are some tips that may be useful.

Some of them: New sentence: Some students:

  • Here is some information and advice to declare your crypto accounts and capital gains legally!

Even if this law is heavy with consequences, there are ways to declare your crypto accounts and avoid fines! You just have to be vigilant and follow the steps indicated here.

Cryptocurrencies and taxation: what to do?

- Income from the sale of cryptocurrencies must be declared as capital gains. They are subject to income tax after a flat-rate allowance and/or application of the rules of the progressive scale, depending on the case. - If you bought crypto-currencies by investing less than 7,600 euros, they are considered as movable property not subject to VAT.- Transactions in crypto-currencies are not subject to any taxation

The following points should be kept in mind regarding the taxation of cryptocurrencies: they are taxed as personal property:

  • Cryptocurrencies are considered to be movable property and therefore subject to VAT.
  • These virtual currencies must be declared in France when they have been earned or purchased with a value greater than 760 euros.
  • On the other hand, capital gains are not taxable as long as the threshold of 15,000 euros is not exceeded during a fiscal year (1 year).

If you hold cryptocurrencies, whether purchased or received as a gift, it is important to declare them to the tax authorities. These are considered financial assets and therefore taxable depending on their form (purchase, lease) and market capitalization at the time of the transaction.

Pierre Cardin

Pierre Cardin

Editor at Optissima

Pierre is passionné by the questions financecières and aime aider the gens à mieous compmakesre ces sujets. Pierre a eté formé in comptabilité and in gestion d'entreplug, and it utilise ses connaissances for aider the lecteurs d' à prendre of decisions financecières éclearées.


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