Module 18 min847 wordsFree — no account

Forty swaps, no tax, and 305 € that change everything

A way to check what has landed — no marks, no account · 1 section · 181 words · 3 min

Test yourself

Question 1 of 3

Is a swap without cash consideration between two digital assets taxable?

Yes, like any disposalNo, it is intercalary and triggers no taxable eventYes, but only beyond ten transactions

Question 2 of 3

What does the 305 € threshold bear on?

The total of the year's gainsThe total of the year's disposal pricesThe value of the portfolio on 31 December

Question 3 of 3

What happens if the year's disposals reach 310 €?

Only the 5 € above the threshold are taxableEvery disposal of the year becomes taxableThe taxpayer stays exempt, the tolerance being 10 %

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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.