VI: Taxation of capital gains realised on the sale of digital assets for valuable consideration

Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%. By way of derogation from the first paragraph of this article, upon the express and irrevocable option of the taxpayer, the capital gains mentioned in the same first paragraph are retained in the basis of net overall income defined in article 158. This global option is exercised when the…