Fall 2026 is a turning point for cryptocurrency holders in France. Since July 1, only platforms approved under the European MiCA regulation can serve French customers, which has ruled out Binance. On the crypto tax side, the flat tax increased to 31.4%. From June 2027, the platforms will automatically transmit your transactions to the tax authorities. And while the European Central Bank is implementing its blockchain regulation, the 2027 finance bill is being prepared. Here, question by question, is what is actually changing, and what needs to be done.
In brief
- Since July 1, 2026, the MiCA transition period has ended: only CASP-approved service providers (by the AMF or by another European regulator via the passport) can serve French customers.
- The flat tax (PFU) on crypto capital gains is 31.4% in 2026 (12.8% tax + 18.6% social security contributions); exemption if the total transfers for the year do not exceed €305.
- DAC8 has been in force since January 1, 2026: the platforms will declare your 2026 transactions to the tax administration from June 2027, with a first exchange between States on September 30, 2027.
- On September 21, 2026, the ECB launched Pontes, a wholesale settlement in central bank money reserved for institutions; a digital retail euro pilot is mentioned for 2027.
Which crypto platform has been legal in France since July 1, 2026?
Since July 1, 2026, a platform can only serve French residents if it holds a crypto-asset service provider authorization (CASP, or PSCA in French) issued under MiCA, either by the AMF or by another Union regulator via the European passport. The old PSAN status of the PACTE law no longer has any effect.
L’AMF has declared the end of the transition period on July 1, 2026, after having clarified his doctrine on the 18 months of transition provided for by Regulation (EU) 2023/1114, available on EUR-Lex. Two paths coexist: around thirty players approved directly by the AMF (33 according to a specialized census of August 2026, including Deblock and Coinhouse), and more than 300 European CASPs accessible via the passport, including Coinbase (approved in Luxembourg), Kraken (Ireland), OKX (Malta), Bybit (Austria) or Bitpanda.
The reflex to adopt: check the service provider in the AMF register or in the ESMA register before any deposit. The AMF points out that providing these services without authorization constitutes a criminal offense, and that unauthorized platform exposes the customer to the lack of recourse and to reporting difficulties.
What is happening with Binance in France?
Binance did not obtain CASP approval before the transition was complete. Since July 1, 2026, the accounts of French residents have been operating in degraded mode: no more account openings, no more deposits in euros, cessation of spot trading, staking and savings products. Withdrawals, in crypto as in euros, remain possible.
As detailed in our investigation into the hoped-for return of Binance via the AMF, the platform had warned its French clients on June 24 that no entity in the group would be approved in time, after the withdrawal of a file filed in Greece. A deadline remains ahead of you: on October 1, 2026, margin positions and loans still open will be liquidated automatically. The holders concerned therefore have an interest in transferring their assets to an approved service provider or to a wallet for which they hold the keys, remembering, as the 2026 hacking report illustrates, that self-custody imposes its own security rules.
| Binance, French residents | Status |
|---|---|
| Account opening, deposits in euros | Arrested since July 1, 2026 |
| Spot trading, staking, savings | Arrested since July 1, 2026 |
| Withdrawals (crypto and euros) | Maintained |
| Margin positions and loans | Automatic liquidation on October 1, 2026 |
| AMF approval | Return request in progress, not completed to date |
How much do you have to declare your cryptos?
Two distinct obligations, often confused. The first does not depend on any amount: any account opened on a platform established abroad must be declared each year on form 3916-bis, even if it is empty. The second concerns gains: capital gains on digital assets are taxable via form 2086, unless the total transfers for the year do not exceed €305.
The common law regime for an individual is that of article 150 VH bis of the General Tax Code, available on Legifrance : capital gains are taxed at the single flat-rate levy, increased to 31.4% in 2026 (12.8% income tax and 18.6% social security contributions, according to the file from the General Directorate of Public Finances updated on July 17, 2026). The practical arrangements are detailed on impots.gouv.fr and in our complete guide to the 2026 declaration. The option for the progressive scale can replace the PFU if it is more favorable, but it is definitive for the year concerned.
How to legally avoid the crypto flat tax?
There is no way to not file, but there are rules that reduce or defer tax. The chargeable event is the transfer for euros, another legal tender currency, a good or a service: an exchange of one crypto for another crypto is not taxable, and keeping your assets does not trigger anything.
Below €305 of annual transfers, the exemption applies. Finally, the option for the progressive scale can be more advantageous than the 12.8% flat rate for a non-taxable household or in the first bracket, the 18.6% of social security contributions remaining due.
Conversely, not declaring your accounts or your capital gains exposes you to surcharges and fines per undeclared account, as recalled in our file on the declaration of cryptos for taxes. The usual mining or staking activities fall under non-commercial profits, and the professional purchase-resale of industrial and commercial profits, with a boundary set by the jurisprudence of the Council of State of 2018 which the legislator could specify.
DAC8: your platform will declare your transactions to the tax authorities from 2027, what to do?
The European directive DAC8 has been in force in France since January 1, 2026, transposed by article 54 of the 2025 finance law and decrees n° 2025-1276 and 2025-1277 of December 19, 2025.
Concretely, the approved platforms will automatically transmit your transactions for the year 2026 to the tax administration from June 2027, and the first automatic exchange between European administrations is planned for September 30, 2027.
What this changes: The tax administration will have new data on crypto transactions declared by service providers, which it will be able to compare with the information appearing in tax declarations.
Three common sense actions before this deadline. Regularize past years in the event of forgetting, the spontaneous approach generally benefiting from mitigations that control does not offer. Keep and archive your statements (monthly exports, proof of major transfers) to be able to reconstruct the acquisition prices. And check that all its platforms are approved, since they are the ones who will declare.
How to withdraw your cryptos to a bank account in France?
The classic path goes through an approved platform: sell the assets for euros, then make a SEPA transfer to an IBAN in your name. Two reminders. The sale is a taxable transfer to be declared on form 2086 if the threshold of €305 is exceeded. And for a significant amount, the bank can request proof of origin of funds in the fight against money laundering: keeping the purchase history and platform statements avoids blockages.
Is the digital euro coming? What Pontes changes
Not yet for individuals. On September 21, 2026, the European Central Bank launched Pontes, a platform that allows banks to settle transactions in tokenized assets (bonds, funds, digital securities) directly in central bank money, with thirteen institutions on day one, including Deutsche Bank, Santander and Société Générale. This is a wholesale system, reserved for banks, market infrastructures and central banks.
The strong market interest in the pilot shows that the private sector is ready to actively engage and rapidly advance the digital euro project in order to strengthen the European payments landscape.
Piero Cipollone, member of the ECB executive board, chairman of the digital euro working group, ECB press release of July 14, 2026 (translated from English).
The retail digital euro, the one that the general public could use, is the subject of a separate legislative process, with a broader pilot mooted for 2027. In the meantime, euro stablecoins are regulated by MiCA, which imposes reserve and authorization rules on their issuers. For a French user, the question is therefore not to choose between digital euro and crypto today, but to follow a timetable which extends until 2028 for the full implementation of Pontes.
Pontes is not the digital euro: the first is used for wholesale settlement in central bank money, while the second is aimed at everyday payments.
What to watch for in the 2027 finance bill?
The 2027 finance bill, presented this fall, is the meeting to follow. Several parliamentary reports have suggested introducing numerical thresholds to secure the distinction between the individual investor and the professional activity, currently left to judgment on a case-by-case basis; technical adjustments to DAC8 reporting are also expected in view of the first application feedback. Nothing is certain until the text is voted on, and the measures can evolve over the course of the parliamentary debate.
Three dates mark the rest: October 1, 2026 for the liquidation of Binance positions still open, the examination of the 2027 finance bill in the Assembly by the end of the year, and June 2027 for the first automatic reporting of platforms to the tax authorities.
| Date | What changes |
| July 1, 2026 | End of MiCA transition |
| October 1, 2026 | Liquidation of affected Binance positions |
| 2026 | Transactions affected by DAC8 |
| June 2027 | First transmissions of data to tax authorities |
| 2nd half of 2027 | Pilot of the digital euro |
| September 30, 2027 | First automatic exchange planned between administrations |
FAQs
There is no official classification, but a minimum criterion: CASP approval verifiable in the AMF or ESMA registers. Approval is not a guarantee of deposits in the event of bankruptcy.
Each year, with the income tax return (in spring), on form 3916-bis for foreign accounts and form 2086 for capital gains.
By withdrawing to the deposit address of the arrival platform, on the same network, by testing first with a small amount. A transfer between your own accounts is not a taxable transfer.
No, as long as there is no transfer for legal tender, goods or services. The unrealized capital gain is deferred until the final sale.
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