Crypto Cost-Basis Report (FIFO/HIFO/LIFO) â France ðŦð·
DGFiP + AMF · Flat 30% (PFU) for occasional + BNC for professional
To file crypto tax in France, the Crypto Cost-Basis Report (FIFO/HIFO/LIFO) must be translated into French (assermentÃĐ) and Apostilled â filed with DGFiP + AMF (Flat 30% (PFU) for occasional + BNC for professional).
1,200+ crypto tax engagements over 4 years, USD 2.4B+ in reconciled trading volume.
France regime: Flat 30% (PFU) for occasional + BNC for professional â Loi PACTE 2019 + Form 2086 + foreign crypto account disclosure (Cerfa 3916-bis).
Treaty: FR-Thailand DTA 1974 · Document language: French (assermentÃĐ).
End-to-end: reconcile cost basis (3-7 days) â prepare Crypto Cost-Basis Report (FIFO/HIFO/LIFO) (3-10 days) â MFA Apostille â DGFiP + AMF.
First-pass acceptance: 97-99%.
Coverage
How it works
- 1
Map cost basis to destination regime
Method accepted by France â Flat 30% (PFU) for occasional + BNC for professional.
- 2
Prepare Crypto Cost-Basis Report (FIFO/HIFO/LIFO)
3-10 working days at 8,500-25,000 āļāļēāļ.
- 3
French (assermentÃĐ) translation
Registrar-listed translator with crypto/DeFi/NFT glossary.
- 4
MFA legalisation
Chaeng Wattana â 2-3 working days.
- 5
Apostille
MFA Apostille route.
- 6
File with DGFiP + AMF
e-Filing portal or via destination tax-counsel network.
Frequently asked questions
How does France classify crypto?
Flat 30% (PFU) for occasional + BNC for professional
Does France accept Thai Apostille?
Yes â MFA Apostille suffices.
Which treaty applies?
FR-Thailand DTA 1974
Translation language?
French (assermentÃĐ), by a translator accepted by the destination authority or the Thai MFA.
Is long-term holding tax-free in France?
Taxable in all cases (US/UK/JP/CA/NL/FR).
Estimated total cost?
8,500-25,000 āļāļēāļ + translation THB 1,000-2,000/page + MFA THB 400 + free Apostille + DGFiP + AMF fees.
Timeline?
Reconcile 3-7 days + prepare 7-21 days + destination approval 14-60 days.