Article 150 VH bis of the French General Tax Code
November 8, 2023
I. – Subject to the provisions specific to professional profits, capital gains realised by natural persons domiciled for tax purposes in France within the meaning of Article 4 B, directly or through an intermediary, on the sale for consideration of digital assets mentioned in Article L. 54-10-1 of the Monetary and Financial Code or rights relating thereto are subject to income tax under the conditions set out in this article….
