The proposed reporting requirement for self-custodied crypto holdings fell out of the 2027 Finance Bill after lawmakers rejected its revenue section.
France’s National Assembly has approved an amendment n° 2701 on 3 November 2026, requiring taxpayers to declare self-custodied cryptocurrency holdings worth at least €100,000 to tax authorities. The measure, adopted by 150 votes to 44, with eight abstentions, was introduced as part of the country’s 2027 Finance Bill.
Under Amendment No. I-2701, taxpayers would have to declare crypto-asset portfolios held directly, rather than through a crypto-asset service provider, if their total value reached at least €100,000 on 31 December of the…
