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French digital taxation legislative developments

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2026-10-10 15:25 UTC → 2026-10-12 07:04 UTC · added removed

France is considering advancing several tax-related amendments for its 2027 finance bill targeting the digital economy. Initial proposals focused on increasing oversight and taxation of digital assets, including requirements for holders of more than 100,000 euros in Bitcoin or other assets to declare their wallets to tax authorities. The finance commission has already adopted a tax on stablecoin exchanges and a ten-year carryover for capital losses, while rejecting a personal wealth tax on crypto-assets. Further legislative Legislative efforts have expanded to include significant digital service taxes. The National Assembly's finance commission has adopted an amendment that would to raise the tax rate on large digital companies from 3% to 15%, while simultaneously increasing the global revenue threshold for taxation from 750 million euros to 2 billion euros. This measure shift is projected to increase annual tax revenues significantly, though from approximately 890 million euros to between 3.5 and 4 billion euros. While the measure has support across various political factions, it faces potential risks of retaliatory measures from the United States. A separate proposal from the Socialist Party to tax internet data flows at 5.5 cents per gigabyte was rejected by the commission due to technical complexities. complexities and concerns that costs would be passed to consumers. Regarding digital assets, the commission has adopted measures that would implement a 31.4% flat tax on conversions from cryptocurrencies to stablecoins, effective January 1, 2027. This would change the current system where such exchanges do not trigger taxes until conversion back to fiat currency. Other proposed measures include expanding the exit tax to cover latent capital gains on crypto-assets for households leaving France and requiring the declaration of self-hosted wallets containing more than 100,000 euros. A voting session on these cryptocurrency amendments is scheduled for October 13.

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  1. 2026-10-12 07:04 UTC French digital taxation legislative developments
  2. 2026-10-10 15:25 UTC French digital taxation legislative developments

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