Module 18 min847 wordsFree — no account
Forty swaps, no tax, and 305 € that change everything
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 76 words · 1 min
Worked example
Two holders, two outcomes
The first converted bitcoin into ether and then into a dozen other assets, forty transactions in all, without ever returning to the euro: no taxable event, nothing to declare as a gain. The second sold once, for 310 €, the whole of a portfolio acquired for 120 €: they cross the 305 € threshold and declare their 190 € gain. Five euros above the threshold are enough to make the disposal taxable.
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.