Complete Guide to Filing Cryptocurrency Taxes on impots.gouv.fr

Welcome to your step-by-step guide on how to declare your cryptocurrency taxes using impots.gouv.fr. This guide is designed to be straightforward and easy to follow for those who are not familiar with tax procedures.

Open Your Online Declaration

Begin by visiting impots.gouv.fr and clicking on “accéder à la déclaration en ligne” to log in to your account.

Make your way to Étape 3 then click on Déclaration des Annexes

Here you should tick box 3916-3916 bis if you have cryptocurrencies on an exchange situated outside of France and tick box 2086 if you’ve sold cryptocurrency during the year.

On the next section titled REVENUS you should check to make sure that all of your income types are checked.

For cryptocurrency, ensure you select:

• Plus-values et gains divers (capital gains and miscellaneous income).

• Revenus non commerciaux non professionnels (non-commercial non-professional income) if you have earned cryptocurrency through mining or staking rewards.

Staking Income and Mining

If you have earned income from mining or staking crypto make sure you have selected Revenus non commerciaux non professionnels and then you should click on Suivant

until you reach Regime declaratif special ou micro-BNC.

In this section, input your income from mining and staking:

• Use box 5KU for income below 78,00 euros.

• Use box 5JG for income above 78,00 euros.

Declaration of Crypto Accounts: Annexe nº3916 - 3916 bis

After completing the initial setup above,proceed until you find box 8UU and ensure it is checked to declare your crypto accounts.

Once this is done click on Suivant and then select Annexe nº3916 - 3916 bis in the sidebar on the top left of your screen.

If you have already declared your cryptocurrency accounts in past years, select Oui under Reporter le compte, which indicates that you do not need to provide the account information again.

Then click on Suivant.

Declaring New Foreign Cryptocurrency Accounts

Part 1: Enter the number of new cryptocurrency accounts.

Part 2 - Nature du Compte: Indicate the type of account being declared as Compte d’actifs numériques (Digital Asset Account).

Part 3 - Account Information: Provide detailed information about your exchange, including:

Numéro du compte (Account Number)

• Description: This is your identification number on the exchange platform.

• How to Find It: Usually found on your profile dashboard. If no unique identifier is assigned, use the email address you used for account creation.

Date d'ouverture (Opening Date)

• Description: The date when you opened your account on the exchange.

• How to Find It: Refer to the confirmation email received upon opening your account.

Date de fermeture (Closing Date)

• Description: The date you closed your account, if it closed during the tax year.

• How to Find It: Look for the email that confirmed the closure of your account.

Désignation de l'organisme gestionnaire du compte (Designation of the Account Managing Organization)

• Description: The name of the company that owns the exchange platform.

• How to Select: Choose from a given list or select “Autre organisme” (Other organization) and enter the name if your platform is not listed.

Adresse de l'organisme gestionnaire du compte (Address of the Organization)

• Description: The physical address of the organization or exchange.

• How to Find It: Use CTRL + F on this page and enter the platform's name on this page. We have a list of exchanges and their information relevant for 3916-BIS on this page.

URL du site Internet (Website URL)

• Description: The URL of the exchange’s official website.

• Example: “https://www.kraken.com/.”

You can find a list of the information per exchange for a large selection of exchanges by going to our guide to form 3916.

Note that you do not have to declare digital wallets you’re using to store your cryptocurrencies.

Part 4 - Account Ownership: Choose whether you are the direct holder of the account (Titulaire en propre du compte d'actifs numériques à l'étranger) or a beneficiary of a power of attorney (Bénéficiaire d'une procuration sur le compte d'actifs numériques à l'étranger).

Part 5 - Usage of the Account: Specify how the account was used—personally, professionally, or both.

Declaration of Crypto Sales: Annexe nº2086

If you’ve made any taxable sales you can declare these by clicking on Annexe nº2086 in the sidebar on the top left of your screen.

In the first section of this annexe, enter the total number of taxable sales transactions. This information can be found on Divly’s Tax Report page. Note that there is a limit of declaring up to 200 transactions at a time. If your transactions exceed this limit, refer to this detailed guide on how to proceed.

Then complete the annexe using the Annexe de declaration annuelle generated by Divly. Then make sure that the amount shown in box 224 matches the amount shown on Divly’s Annexe de declaration annuelle, so that you can verify that everything was copied over correctly.

Validate the information by clicking on Suivant.

When declaring online, gains and losses are automatically entered in box 3AN (if a profit is made) or 3BN (if a loss is incurred).

If you’re filing on paper you will have to fill in the overall profit or loss as specified by Divly on form 2042-C.