{"id":6924,"date":"2026-10-23T17:46:06","date_gmt":"2026-10-23T15:46:06","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/crypto-actifs-quitter-la-france-declaration-plus-values-exit-tax\/"},"modified":"2026-10-23T17:46:06","modified_gmt":"2026-10-23T15:46:06","slug":"crypto-actifs-quitter-la-france-declaration-plus-values-exit-tax","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/crypto-actifs-quitter-la-france-declaration-plus-values-exit-tax\/","title":{"rendered":"What should you do with your crypto assets when you leave France?"},"content":{"rendered":"
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In summary\u2026<\/h2>\n

Before leaving France with crypto-assets, three checks are necessary. Declare<\/b> each digital asset account opened abroad (form 3916-bis), with your tax return. Calculate<\/b> Capital gains from your sales: 12.8 % income tax, plus social security contributions. Get it confirmed in writing<\/b> the situation of your crypto assets with regard to exit tax: on this point, the official declaration notice does not mention them, and we draw no conclusions from it.<\/p>\n<\/div>\n

Written by Alexis Sagnier, financial and real estate investment advisor, insurance broker, AMF certified, founder of Balmont Conseil (Lyon). ORIAS 13003497. Last reviewed: 23\/10\/2026.<\/em><\/p>\n

What should you do with your crypto assets when you leave France?<\/strong><\/h2>\n

Before leaving, do three things: declare your foreign digital asset accounts, calculate the capital gains tax on any sales, and obtain written confirmation of your exit tax status. Here's what official sources say about each of these points, and what they don't say.<\/p>\n

1. Declare accounts opened abroad.<\/b> Many cryptocurrency platforms are based outside of France. A digital asset account opened abroad must be declared using form 3916-bis, attached to your income tax return. This obligation applies to individuals domiciled or established in France. Each account must be declared separately. An undeclared account is subject to a fine of \u20ac750 per account, or \u20ac125 per omission or error, up to a limit of \u20ac10,000 per declaration. These amounts decrease to \u20ac1,500 and \u20ac250 respectively if the value of accounts held with foreign entities exceeds \u20ac50,000 at any point during the year. For the year of departure, confirm what you need to declare before your departure date.<\/p>\n

2. Measure the tax on capital gains from disposal.<\/b> Holding crypto-assets is not taxable. Only selling them for legal tender, such as the euro, generates a taxable capital gain. By default, this is subject to a flat tax rate of \u20ac12.80 (%) for income tax, plus social security contributions. You can opt for the progressive income tax scale. If the total proceeds from the sale of crypto-assets by your tax household during the year do not exceed \u20ac305, the sales are exempt. Capital losses cannot be carried forward to subsequent years.<\/p>\n

The rate of social security contributions: a point to be confirmed on the date of the transfer.<\/b> The official pages do not all give the same total. The cryptocurrency fact sheet published in October 2025 indicates 30 % (12.8 % and 17.2 %). The page on capital gains from securities currently indicates 31.4 % (12.8 % and 18.6 %). We have not found a source that specifies the rate applicable to crypto-assets for a sale made in 2026. Therefore, do not use any of these totals without confirming them for your specific year of sale.<\/p>\n

Once he's gone.<\/b> The tax regime described by the tax authorities in the Official Bulletin of Public Finances (BOFiP) applies to individuals who are tax residents of France. The document consulted does not address the case of non-residents. The applicable rules for a sale made from abroad depend on your new country of residence and any tax treaty that may exist with France: a tax advisor in your host country should confirm this.<\/p>\n

Illustrative example<\/b> (Flat tax of 12.8% % only, figures used for example purposes): a sale generates a capital gain of \u20ac20,000. Income tax: \u20ac20,000 \u00d7 12.8% % = \u20ac2,560. Social security contributions are added, at the rate to be confirmed above.<\/p>\n

3. The exit tax: the point we are not resolving.<\/b> The exit tax is provided for in Article 167 bis of the French General Tax Code. It applies to individuals who have been tax residents of France for at least six of the ten years preceding their departure. The official instructions for declaring unrealized capital gains list the assets concerned: shares, securities, or rights as defined in Article 150-0 A of the same code, with two thresholds (a shareholding of at least 50% of a company's profits, or a portfolio exceeding \u20ac800,000). These instructions do not mention digital assets or crypto-assets.<\/p>\n

This silence is not an answer. We have not found, in a readable official source, the tax authorities' position on the status of directly held crypto-assets with regard to the exit tax. Therefore, we are neither saying that it applies nor that it does not. If your assets include significant crypto-assets, seek written confirmation from a tax advisor or the tax authorities before setting a departure date. For general information, see our guide to exit tax<\/a>.<\/p>\n

The pre-departure checklist:<\/b><\/p>\n