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Module 120 min2466 wordsFree — no account

Crypto assets held privately: holding period, swaps and the exemption limit

A way to check what has landed — no marks, no account · 1 section · 361 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

What is the classification of Bitcoin as an other asset under section 23 based on?

Question 2 of 6

Question 2 of 6

An investor swaps Bitcoin for Ether. What happens for tax purposes?

Question 3 of 6

Question 3 of 6

What does the statute expressly say about extending the period in the case of staking?

Question 4 of 6

Question 4 of 6

For which assets does section 23 expressly provide that those acquired first are deemed to be disposed of first?

Question 5 of 6

Question 5 of 6

A token is sold at a loss after fourteen months. Can the loss be offset?

Question 6 of 6

Question 6 of 6

Which rate applies to a taxable crypto gain on private assets?

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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.