Module 18 min847 wordsFree — no account
Forty swaps, no tax, and 305 € that change everything
Dated official sources, and the contents this module links to · 1 section
Official sources
- Légifrance — French tax code, article 150 VH bis: gains made by individuals resident in France for tax purposes on the disposal for consideration of digital assets fall under this regime; part II places swaps without cash consideration between digital assets outside the scope in the year of the swap, and exempts persons whose total disposal prices for the year do not exceed 305 €, excluding swaps without cash consideration; version in force since 1 July 2026 — verified on September 8, 2026
- BOFiP — Occasional disposal of digital assets, scope (BOI-RPPM-PVBMC-30-10, 2 September 2019): the regime covers only disposals made on an occasional basis in the management of private wealth, a habitual buying and selling activity falling under industrial and commercial profits and mining under non-commercial profits; swaps without cash consideration between digital assets are intercalary transactions triggering no taxable event, swaps with cash consideration remaining taxable; the exemption applies where the annual total of disposal prices does not exceed 305 €, crossing it making every disposal of the year taxable with no per-transaction threshold — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Annual exemption threshold — 305 €
legifrance.gouv.fr · 2026 rules
Contents linked from this module
- Digital asset gains calculator
Test whether the year's disposals cross the threshold and cost the tax due.
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.