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FollowingThe Finance Committee of the French National Assembly passed two amendments to cryptocurrency tax, but relevant parts of the budget were rejected.
This week, the Finance Committee of the French National Assembly passed two amendments to cryptocurrency tax, and then voted to reject the budget chapters tied to them-making the path of these measures into legal process full of uncertainty. According to amendment records released by the National Assembly, the committee supports a new departure tax on crypto-asset holdings of more than 800,000 euros and the elimination of tax deferral when converting cryptocurrencies to stablecoins.
Departure tax amendment: I-CF1822
Departure tax amendment (numbered I-CF1822) was submitted by MP Nicolas Sansu and passed on October 8. The amendment aims to expand France's existing "departure tax"-currently only applies to securities and stocks-to extend it to crypto assets. Specifically, when a taxpayer moves his tax resident status abroad, if the total amount of crypto assets he holds exceeds 800,000 euros, he will be required to pay this tax. The tax targets unrealized gains, uses the same thresholds and mechanisms as traditional financial assets, and will take effect on January 1, 2027.
Other adopted amendments
The second amendment (numbered I-CF1826) proposed by Sansu was passed on October 7. The amendment eliminates the current rule that allows investors to exchange cryptocurrencies for fiat-backed stablecoins without triggering a taxable event. Starting from January 1, 2027, such conversions will be regarded as sales and taxed. In addition, the committee approved a separate measure proposed by Daniel Labaronne that would allow investors to carry forward losses from digital asset sales into the future for up to 10 years.
Legislative background and purpose
Taken together, these amendments aim to fill what French lawmakers call the tax gap between crypto assets and other financial assets. The summary text of the departure tax states that currently a taxpayer who holds millions of euros in crypto assets and leaves France is not required to pay tax on unrealized gains; holders of equivalent traditional securities must pay tax on this.
Impact of budget veto
On October 9, the Finance Committee rejected the first part (revenue part) of the 2027 budget bill. According to French procedural rules, when a committee vetoes parts of a bill, the plenary debate will be based on the original government text rather than the committee's revised version. As a result, the adopted crypto tax measures need to be resubmitted as amendments in the full house debate that begins on October 13.
对于高净值加密资产持有者而言，实际问题是：离境税能否在这一过程中得以保留？由于该提案目前仅为委员会层面的行动，而非正式颁布的法律，其在全体议院获得通过并非板上钉钉之事。
后续关注重点
10月13日开始的全体会议辩论是下一个关键决策点。支持这些措施的议员需要重新提交修正案以使其保持活力。此举也正值其他欧洲国家收紧加密货币税收之际：希腊本周宣布对加密资产收益征收10%的税款，荷兰计划对未实现的比特币收益征税。如果法国通过这些措施并顺利走完预算程序，计划在2027年初搬离的富裕持有者将面临新的离境税责任。
