Declaring gains on crypto-assets
Forty swaps with no tax at all, a 305 € threshold that tips everything over on the first euro past it, and a 9 000 € sale from a portfolio bought for 24 000 € producing a 1 800 € gain. Three modules and two costed disposals. All the prose is free to read; the case study and quizzes are sold.
Intermediate3 modules25 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Investing and reporting my holdings· Step 4 of 12· Next step: French flat tax (PFU) on capital income
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell a taxable disposal from a swap left outside the scope.
- Place the border between occasional disposals and a professional activity.
- Remember the annual exemption threshold and how it is measured.
- Understand that the threshold is a cliff, not an allowance.
- Identify what enters the year's total of disposal prices.
- Write out the statutory formula for the gross gain.
- Define the total acquisition price and the overall portfolio value.
- Understand why a partial disposal charges only a fraction of the capital.
- Deduct the fractions already charged on earlier disposals.
- Cost two successive disposals from one portfolio.
- Break down the flat-rate levy applying to digital assets.
- Know the form detailing each disposal and where it is carried across.
- Place the option for the progressive scale, global and irrevocable.
- Remember what becomes of the year's losses.
- Measure the penalty for failing to declare a foreign account.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountForty swaps, no tax, and 305 € that change everythingWhat you will be able to do
- Tell a taxable disposal from a swap left outside the scope.
- Place the border between occasional disposals and a professional activity.
- Remember the annual exemption threshold and how it is measured.
- Understand that the threshold is a cliff, not an allowance.
- Identify what enters the year's total of disposal prices.
- Module 28 minIncluded in the full courseSelling 9 000 € of what cost 24 000 €, and gaining 1 800 €What you will be able to do
- Write out the statutory formula for the gross gain.
- Define the total acquisition price and the overall portfolio value.
- Understand why a partial disposal charges only a fraction of the capital.
- Deduct the fractions already charged on earlier disposals.
- Cost two successive disposals from one portfolio.
- Module 38 minIncluded in the full course31.4 %, an irrevocable box, and 750 € per forgotten accountWhat you will be able to do
- Break down the flat-rate levy applying to digital assets.
- Know the form detailing each disposal and where it is carried across.
- Place the option for the progressive scale, global and irrevocable.
- Remember what becomes of the year's losses.
- Measure the penalty for failing to declare a foreign account.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (2)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.