1. Form No. 2086: Declaration of capital gains or losses on sales of digital assets
This form is used to report capital gains or losses made on the sale of digital assets, such as cryptocurrencies. It must be attached to the income tax return.
• Use: Details of digital asset transfer operations carried out during the fiscal year.
• Access to the form: Available on the official French tax website
2. Form No. 2042-C: Supplementary income declaration
This form allows you to declare additional income, including capital gains or losses from the sale of digital assets.
• Use: Carryover of the overall capital gain or loss calculated from form 2086.
• Access to the form: Available on the official French tax website.
3. Form No. 2042-C-PRO: Supplementary declaration of non-salaried professional income
This form is intended for taxpayers carrying out a non-salaried activity, such as liberal professions or micro-entrepreneurs.
• Use: Declaration of professional income, including those linked to cryptocurrency activities if they are considered a professional activity.
• Access to the form: Available on the official French tax website.
4. Form No. 3916: Declaration by a resident of an account opened, held, used or closed abroad
This form is mandatory if you hold digital asset accounts on platforms based abroad.
• Use: Declaration of accounts opened, held, used or closed abroad, including accounts on foreign cryptocurrency exchanges.
• Access to the form: Available on the official French tax website.
General Declaration Procedure
1. Calculation of capital gains or losses: Use form 2086 to detail each digital asset transfer transaction.
2. Carryover of amounts: Transfers the total amount of capital gains to box 3AN and capital losses to box 3BN of form 2042-C.
3. Declaration of foreign accounts: If applicable, complete Form 3916 for each account held abroad.
Correct completion of these forms is essential to ensure full tax compliance.
If in doubt, it is recommended to consult a tax professional specializing in digital assets.#France