Article 1649 bis C of the French General Tax Code
November 7, 2023
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH bis opened, held, used or closed with companies, legal entities, institutions or bodies established abroad. The detailed rules for the application of this article shall be laid down by decree.
