A new proposed legislation would link domestic crypto tax reporting with international data-sharing arrangements.
France has moved closer to sharing cryptocurrency tax information with foreign authorities after the Senate approved Bill No. 921 on 27 October 2026. The legislation would authorise France to approve the OECD’s Crypto-Asset Reporting Framework (CARF), establishing a legal basis for the automatic exchange of crypto-asset tax information with participating jurisdictions. The bill must still pass through the National Assembly before the approval can be finalised.
Under the framework, reporting crypto-asset service providers would collect and report users’ identities, tax residency,…
