{"id":5071,"date":"2026-04-14T07:32:10","date_gmt":"2026-04-14T07:32:10","guid":{"rendered":"https:\/\/www.aclegal.fr\/?p=5071"},"modified":"2026-09-08T16:07:05","modified_gmt":"2026-09-08T16:07:05","slug":"fiscalite-cryptomonnaies-france-particulier","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/","title":{"rendered":"Fiscalit\u00e9 des gains sur cryptomonnaies en France (2026)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5071\" class=\"elementor elementor-5071 elementor-4434\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d620a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d620a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9322a6f\" data-id=\"9322a6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a91d5cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a91d5cb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c38e39c\" data-id=\"c38e39c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f43004c elementor-widget elementor-widget-text-editor\" data-id=\"f43004c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><strong>Vous avez vendu des cryptos en 2025 ou vous envisagez de le faire en 2026 ?<\/strong> Avant de d\u00e9clarer, il est utile de savoir quel r\u00e9gime s&rsquo;applique \u00e0 votre situation : particulier occasionnel, investisseur actif ou activit\u00e9 assimil\u00e9e \u00e0 du trading professionnel. <\/em><\/p><p><em>Ce qui suit couvre \u00e9galement le calcul de la plus-value imposable et les obligations d\u00e9claratives qui existent ind\u00e9pendamment de tout gain. Une analyse juridique, pas un guide g\u00e9n\u00e9raliste.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3eeb0c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3eeb0c6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c2296\" data-id=\"91c2296\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3bf9e6c elementor-widget elementor-widget-heading\" data-id=\"3bf9e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Quel r\u00e9gime s\u2019applique aux gains sur crypto d\u2019un particulier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aa9652 elementor-widget elementor-widget-heading\" data-id=\"6aa9652\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1.1 Le r\u00e9gime \u201cpatrimoine priv\u00e9\u201d (CGI, art. 150 VH bis)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df1dce5 elementor-widget elementor-widget-text-editor\" data-id=\"df1dce5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Le r\u00e9gime de l\u2019article 150 VH bis vise les <\/span><b>plus-values r\u00e9alis\u00e9es par une personne physique<\/b><span style=\"font-weight: 400;\"> lors de la <\/span><b>cession \u00e0 titre on\u00e9reux<\/b><span style=\"font-weight: 400;\"> d\u2019actifs num\u00e9riques, lorsqu\u2019elle agit <\/span><b>\u00e0 titre non professionnel<\/b><span style=\"font-weight: 400;\"> (gestion de patrimoine priv\u00e9). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000038612228\/2022-03-21\"><span style=\"font-weight: 400;\">CGI, art. 150 VH bis<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p><p><b>Qu\u2019est-ce qu\u2019une cession imposable, en pratique ?<\/b><\/p><p><span style=\"font-weight: 400;\">L\u2019imposition intervient notamment lorsque vous \u201csortez\u201d de votre position crypto :\u00a0<\/span><b style=\"font-style: inherit;\">contre une monnaie ayant cours l\u00e9gal<\/b><span style=\"font-size: 16px; font-weight: 400;\"> (ex. EUR).<\/span><\/p><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11967-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-10-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-10<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a70c72b elementor-widget elementor-widget-heading\" data-id=\"a70c72b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1.2 L\u2019exon\u00e9ration des \u201cpetites cessions\u201d (seuil de 305 \u20ac)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5c32bd elementor-widget elementor-widget-spacer\" data-id=\"d5c32bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7697b81 elementor-widget elementor-widget-text-editor\" data-id=\"7697b81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Vous \u00eates <\/span><b>exon\u00e9r\u00e9<\/b><span style=\"font-weight: 400;\"> lorsque la <\/span><b>somme des prix de cession de l\u2019ann\u00e9e<\/b><span style=\"font-weight: 400;\"> n\u2019exc\u00e8de pas <\/span><b>305 \u20ac<\/b><span style=\"font-weight: 400;\"> (en excluant les op\u00e9rations relevant du sursis, typiquement les \u00e9changes crypto-crypto sans soulte).<\/span><\/p><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11967-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-10-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-10<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-387d219 elementor-widget elementor-widget-heading\" data-id=\"387d219\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2) PFU \u00e0 31,4 % en 2026 ou option pour le bar\u00e8me progressif<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abdaec7 elementor-widget elementor-widget-heading\" data-id=\"abdaec7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.1 Le PFU (r\u00e8gle la plus fr\u00e9quente)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a525717 elementor-widget elementor-widget-spacer\" data-id=\"a525717\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a80369b elementor-widget elementor-widget-text-editor\" data-id=\"a80369b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les plus-values entrant dans le champ de l\u2019article 150 VH bis sont impos\u00e9es :<\/span><\/p><ul><li aria-level=\"1\"><b>\u00e0 12,8 %<\/b><span style=\"font-weight: 400;\"> au titre de l\u2019imp\u00f4t sur le revenu (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546896\"><span style=\"font-weight: 400;\">CGI, art. 200 A<\/span><\/a><span style=\"font-weight: 400;\">),<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>+ 18,6 %<\/b><span style=\"font-weight: 400;\"> de pr\u00e9l\u00e8vements sociaux <\/span><b>depuis le 1er janvier 2026<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">soit un <\/span><b>taux global de 31,4 %<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/actualites\/A18796?utm_source=chatgpt.com\"><span style=\"font-weight: 400;\">Service Public Entreprendre<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cbf792 elementor-widget elementor-widget-heading\" data-id=\"5cbf792\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2.2 L\u2019option pour le bar\u00e8me progressif<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35de33d elementor-widget elementor-widget-spacer\" data-id=\"35de33d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5044d7 elementor-widget elementor-widget-text-editor\" data-id=\"c5044d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Il est possible d\u2019opter pour le <\/span><b>bar\u00e8me progressif<\/b><span style=\"font-weight: 400;\"> de l\u2019imp\u00f4t sur le revenu (les pr\u00e9l\u00e8vements sociaux restant dus). (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p><p><b>Nouveaut\u00e9 2026 \u2013 fin du caract\u00e8re \u201cirr\u00e9vocable\u201d de l\u2019option :<\/b><span style=\"font-weight: 400;\"> \u00e0 compter de l\u2019imposition des revenus <\/span><b>2026<\/b><span style=\"font-weight: 400;\">, l\u2019option n\u2019est plus qualifi\u00e9e d\u2019\u201cirr\u00e9vocable\u201d \u00e0 l\u2019article 200 A du CGI, modification issue de la <\/span><b>loi de finances pour 2026<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546896\"><span style=\"font-weight: 400;\">CGI, art. 200 A<\/span><\/a><span style=\"font-weight: 400;\"> ; <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053508155\"><span style=\"font-weight: 400;\">Loi n\u00b0 2026-103 du 19 f\u00e9vrier 2026 (LF 2026)<\/span><\/a><span style=\"font-weight: 400;\">) (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546896\"><span style=\"font-weight: 400;\">L\u00e9gifrance<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p><p><span style=\"font-weight: 400;\">Points techniques importants :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">l\u2019option est <\/span><b>expresse<\/b><span style=\"font-weight: 400;\">, exerc\u00e9e <\/span><b>dans la d\u00e9claration de revenus<\/b><span style=\"font-weight: 400;\"> ;<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">elle est <\/span><b>globale<\/b><span style=\"font-weight: 400;\"> pour l\u2019ensemble des plus-values d\u2019actifs num\u00e9riques du foyer sur l\u2019ann\u00e9e (vous ne \u201cchoisissez\u201d pas op\u00e9ration par op\u00e9ration). (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1c6865 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"d1c6865\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tFlat tax ou bar\u00e8me progressif : quelle option pour votre situation ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLe choix d\u00e9pend de votre tranche d'imposition et de la composition de vos revenus. Nous analysons ce qui est le plus avantageux pour vous.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f754c28 elementor-widget elementor-widget-heading\" data-id=\"f754c28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3) Calcul de la plus-value imposable et traitement des moins-values<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97245dc elementor-widget elementor-widget-heading\" data-id=\"97245dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3.1 Le principe de la \u201cplus-value globale\u201d<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f2ff1e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1f2ff1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La plus-value imposable n\u2019est pas calcul\u00e9e comme une simple diff\u00e9rence \u201cprix de vente \u2013 prix d\u2019achat\u201d par crypto. Le texte retient une logique de <\/span><b>plus-value globale<\/b><span style=\"font-weight: 400;\">, avec une formule qui r\u00e9partit le co\u00fbt d\u2019acquisition sur la cession en fonction de la valeur du portefeuille. <\/span><\/p><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000038612228\/2022-03-21\"><span style=\"font-weight: 400;\">CGI, art. 150 VH bis<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p><p><span style=\"font-weight: 400;\">La formule (sch\u00e9matiquement) est :<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Plus-value = Prix de cession \u2013 [Prix total d\u2019acquisition \u00d7 (Prix de cession \/ Valeur globale du portefeuille)]<\/b><\/li><\/ul><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000038612228\/2022-03-21\"><span style=\"font-weight: 400;\">CGI, art. 150 VH bis<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p><p><span style=\"font-weight: 400;\">Cons\u00e9quence pratique : il faut \u00eatre en mesure de documenter, \u00e0 la date de chaque cession imposable, la <\/span><b>valeur globale du portefeuille<\/b><span style=\"font-weight: 400;\"> et le <\/span><b>prix total d\u2019acquisition<\/b><span style=\"font-weight: 400;\"> au sens du texte. <\/span><\/p><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11967-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-10-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-10<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ccee0d elementor-widget elementor-widget-heading\" data-id=\"3ccee0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3.2 Les moins-values<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5018584 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5018584\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les moins-values de l\u2019ann\u00e9e ne sont imputables <\/span><b>que sur des plus-values de m\u00eame nature de la m\u00eame ann\u00e9e<\/b><span style=\"font-weight: 400;\"> ; elles <\/span><b>ne se reportent pas<\/b><span style=\"font-weight: 400;\"> sur les ann\u00e9es suivantes. <\/span><\/p><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11967-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-10-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-10<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba3c7c9 elementor-widget elementor-widget-heading\" data-id=\"ba3c7c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4) Le sursis d\u2019imposition sur les \u00e9changes crypto-crypto<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cfee02 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1cfee02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les <\/span><b>\u00e9changes d\u2019actifs num\u00e9riques sans soulte<\/b><span style=\"font-weight: 400;\"> (ex. BTC \u2192 ETH, sans versement compl\u00e9mentaire) b\u00e9n\u00e9ficient d\u2019un <\/span><b>sursis d\u2019imposition<\/b><span style=\"font-weight: 400;\"> : l\u2019op\u00e9ration est trait\u00e9e comme \u201cintercalaire\u201d et l\u2019imposition est <\/span><b>diff\u00e9r\u00e9e<\/b><span style=\"font-weight: 400;\"> jusqu\u2019\u00e0 une cession ult\u00e9rieure imposable (fiat ou achat de bien\/service).<\/span><\/p><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11967-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-10-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-10<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p><p><span style=\"font-weight: 400;\">Sur le plan d\u00e9claratif, l\u2019administration pr\u00e9cise que ces \u00e9changes sans soulte <\/span><b>ne donnent pas lieu \u00e0 d\u00e9claration<\/b><span style=\"font-weight: 400;\"> dans l\u2019annexe 2086. <\/span><\/p><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11969-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-30-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c64d5ff elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"c64d5ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVous n'\u00eates pas certain de savoir calculer votre plus-value imposable ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLa m\u00e9thode du prix global d'acquisition est techniquement exigeante. Un erreur de calcul peut co\u00fbter cher, dans les deux sens.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d532762 elementor-widget elementor-widget-heading\" data-id=\"d532762\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5) Cas o\u00f9 l\u2019on sort du 150 VH bis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d5d726 elementor-widget elementor-widget-text-editor\" data-id=\"3d5d726\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i><span style=\"font-weight: 400;\">(occasionnel vs \u201cconditions analogues \u00e0 un professionnel\u201d vs professionnel)<\/span><\/i><\/p><p><span style=\"font-weight: 400;\">La qualification d\u00e9pend <\/span><b>des circonstances de fait<\/b><span style=\"font-weight: 400;\">. La doctrine administrative distingue notamment : (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p><ul><li aria-level=\"1\"><b>Gestion de patrimoine priv\u00e9 (occasionnel)<\/b><span style=\"font-weight: 400;\"> : 150 VH bis (r\u00e9gime ci-dessus). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000038612228\/2022-03-21\"><span style=\"font-weight: 400;\">CGI, art. 150 VH bis<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><ul><li aria-level=\"1\"><b>Activit\u00e9 d\u2019achat-revente exerc\u00e9e \u00e0 titre habituel et comme profession<\/b><span style=\"font-weight: 400;\"> : revenus impos\u00e9s en <\/span><b>BIC<\/b><span style=\"font-weight: 400;\"> (activit\u00e9 commerciale par nature). (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><ul><li aria-level=\"1\"><b>Op\u00e9rations effectu\u00e9es dans des conditions analogues \u00e0 celles d\u2019un professionnel<\/b><span style=\"font-weight: 400;\"> (sans que cela constitue n\u00e9cessairement l\u2019activit\u00e9 professionnelle principale) : imposition en <\/span><b>BNC<\/b><span style=\"font-weight: 400;\"> sur le fondement de l\u2019<\/span><b>article 92<\/b><span style=\"font-weight: 400;\"> (2-1\u00b0 bis). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/id\/LEGIARTI000020194815\"><span style=\"font-weight: 400;\">CGI, art. 92<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><ul><li aria-level=\"1\"><b>Minage<\/b><span style=\"font-weight: 400;\"> : la doctrine rattache les produits du minage aux <\/span><b>BNC<\/b><span style=\"font-weight: 400;\"> (avec des pr\u00e9cisions sur la d\u00e9termination du r\u00e9sultat). (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><p><b>Petite rubrique \u2013 Si l\u2019activit\u00e9 est requalifi\u00e9e en BIC\/BNC : micro ou r\u00e9el ?<\/b><\/p><ul><li aria-level=\"1\"><b>BIC \u2013 micro (micro-BIC)<\/b><span style=\"font-weight: 400;\"> : b\u00e9n\u00e9fice imposable d\u00e9termin\u00e9 par abattement forfaitaire sur le chiffre d\u2019affaires<\/span><\/li><\/ul><ul><li aria-level=\"2\"><b>71 %<\/b><span style=\"font-weight: 400;\"> (activit\u00e9s d\u2019achat\/revente) ou <\/span><b>50 %<\/b><span style=\"font-weight: 400;\"> (prestations de services), avec <\/span><b>minimum 305 \u20ac<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042159220\/\"><span style=\"font-weight: 400;\">CGI, art. 50-0<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><ul><li aria-level=\"1\"><b>BIC \u2013 r\u00e9el (simplifi\u00e9 ou normal)<\/b><span style=\"font-weight: 400;\"> : b\u00e9n\u00e9fice = produits \u2013 charges, avec d\u00e9p\u00f4t d\u2019une <\/span><b>liasse BIC<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2031-sd\/impot-sur-le-revenu\"><span style=\"font-weight: 400;\">Formulaire 2031-SD \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><ul><li aria-level=\"1\"><b>BNC \u2013 micro (micro-BNC)<\/b><span style=\"font-weight: 400;\"> : b\u00e9n\u00e9fice imposable d\u00e9termin\u00e9 par abattement forfaitaire sur les recettes<\/span><\/li><\/ul><ul><li aria-level=\"2\"><b>34 %<\/b><span style=\"font-weight: 400;\">, avec <\/span><b>minimum 305 \u20ac<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000047622381\/2026-02-06\"><span style=\"font-weight: 400;\">CGI, art. 102 ter<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>BNC \u2013 r\u00e9el (d\u00e9claration contr\u00f4l\u00e9e)<\/b><span style=\"font-weight: 400;\"> : b\u00e9n\u00e9fice = recettes \u2013 charges, avec d\u00e9p\u00f4t d\u2019une <\/span><b>liasse BNC<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2035-sd\/revenus-non-commerciaux-et-assimiles-regime-de-la-declaration-controlee\"><span style=\"font-weight: 400;\">Formulaire 2035-SD \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">En pratique, si vous \u00eates proche d\u2019une logique \u201cquasi-professionnelle\u201d ou professionnelle (volume, fr\u00e9quence, sophistication, recours \u00e0 des techniques sp\u00e9cialis\u00e9es, organisation), il est prudent de s\u00e9curiser la qualification, car <\/span><b>le r\u00e9gime d\u00e9claratif et le mode de d\u00e9termination du r\u00e9sultat<\/b><span style=\"font-weight: 400;\"> ne sont plus ceux du 150 VH bis. (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11966-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-20240423\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf97630 elementor-widget elementor-widget-heading\" data-id=\"bf97630\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6) D\u00e9claration annuelle des plus-values crypto (formulaires et cases)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86e9b16 elementor-widget elementor-widget-text-editor\" data-id=\"86e9b16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Pour les <\/span><b>cessions occasionnelles<\/b><span style=\"font-weight: 400;\"> relevant de l\u2019article 150 VH bis, le circuit d\u00e9claratif est, en pratique, le suivant :<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Annexe 2086<\/b><span style=\"font-weight: 400;\"> : vous y indiquez le total de la plus-value ou moins-value et le d\u00e9tail des op\u00e9rations (en ligne, via \u201cD\u00e9clarations annexes\u201d). (<\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2086\/declaration-des-plus-ou-moins-values-de-cessions-dactifs-numeriques\"><span style=\"font-weight: 400;\">Formulaire 2086 \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\"> ; <\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11969-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-30-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><\/li><\/ul><ul><li aria-level=\"1\"><span style=\"font-weight: 400;\">Report vers la d\u00e9claration :<\/span><\/li><\/ul><ul><li style=\"list-style-type: none;\"><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><b>case 3AN<\/b><span style=\"font-weight: 400;\"> (plus-value) ou <\/span><b>3BN<\/b><span style=\"font-weight: 400;\"> (moins-value) sur la d\u00e9claration (2042 C en papier). (<\/span><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/questions\/comment-declarer-les-plus-ou-moins-values-sur-cessions-dactifs-numeriques\"><span style=\"font-weight: 400;\">Impots.gouv \u2013 FAQ \u201cComment d\u00e9clarer\u2026\u201d<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul><\/li><\/ul><p><span style=\"font-weight: 400;\">Point particulier : en cas de cession via <\/span><b>personne interpos\u00e9e<\/b><span style=\"font-weight: 400;\">, la logique d\u00e9clarative peut conduire \u00e0 n\u2019indiquer que la quote-part correspondant \u00e0 vos droits, sur la base d\u2019informations port\u00e9es sur une annexe sp\u00e9cifique (2087) par la personne interpos\u00e9e.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ea2f60 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"6ea2f60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tD\u00e9claration crypto : vous voulez \u00e9viter les erreurs de formulaire ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t2086, 2042 C, 3916-3916 bis : trois obligations distinctes, trois risques d'omission. Nous v\u00e9rifions votre situation d\u00e9clarative.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51f0a93 elementor-widget elementor-widget-heading\" data-id=\"51f0a93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7) Obligation annuelle de d\u00e9clarer les comptes\/portefeuilles crypto \u00e0 l\u2019\u00e9tranger<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe9de82 elementor-widget elementor-widget-heading\" data-id=\"fe9de82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">7.1 Le principe<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43d71cc elementor-widget elementor-widget-text-editor\" data-id=\"43d71cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Les contribuables domicili\u00e9s\/\u00e9tablis en France doivent d\u00e9clarer, <\/span><b>chaque ann\u00e9e<\/b><span style=\"font-weight: 400;\">, en m\u00eame temps que la d\u00e9claration de revenus, les <\/span><b>comptes d\u2019actifs num\u00e9riques d\u00e9tenus \u00e0 l\u2019\u00e9tranger<\/b><span style=\"font-weight: 400;\"> (plateformes, d\u00e9positaires, etc.). <\/span><\/p><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050367066\"><span style=\"font-weight: 400;\">CGI, art. 1649 bis C<\/span><\/a><span style=\"font-weight: 400;\"> ; <\/span><a href=\"https:\/\/www.impots.gouv.fr\/actualite\/modalites-de-declaration-des-comptes-dactifs-numeriques-detenus-letranger\"><span style=\"font-weight: 400;\">Impots.gouv \u2013 actualit\u00e9 \u201cModalit\u00e9s de d\u00e9claration\u2026\u201d<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec96f17 elementor-widget elementor-widget-heading\" data-id=\"ec96f17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">7.2 Le formulaire<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ec9746 elementor-widget elementor-widget-text-editor\" data-id=\"2ec9746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">La d\u00e9claration se fait via le <\/span><b>formulaire 3916-3916 bis<\/b><span style=\"font-weight: 400;\">, en annexe de la d\u00e9claration de revenus (ou de r\u00e9sultat pour certaines entit\u00e9s). <\/span><\/p><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/3916\/declaration-par-un-resident-dun-compte-letranger-ou-dun-contrat-de-capitalisation-o\"><span style=\"font-weight: 400;\">Formulaire 3916\/3916 bis \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b70577e elementor-widget elementor-widget-heading\" data-id=\"b70577e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">7.3 Sanctions principales en cas d\u2019omission<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9f3d06 elementor-widget elementor-widget-text-editor\" data-id=\"f9f3d06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">En cas d\u2019infraction \u00e0 l\u2019obligation d\u00e9clarative \u201ccomptes d\u2019actifs num\u00e9riques \u00e0 l\u2019\u00e9tranger\u201d, l\u2019amende est notamment :<\/span><\/p><ul><li aria-level=\"1\"><b>750 \u20ac par compte non d\u00e9clar\u00e9<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><\/ul><ul><li aria-level=\"1\"><b>125 \u20ac par omission ou inexactitude<\/b><span style=\"font-weight: 400;\">,<\/span><\/li><\/ul><p><b><\/b><b>plafonn\u00e9e \u00e0 10 000 \u20ac par d\u00e9claration<\/b><span style=\"font-weight: 400;\">. <\/span><\/p><p><span style=\"font-weight: 400;\">(<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000047623321\/2023-06-03\"><span style=\"font-weight: 400;\">CGI, art. 1736<\/span><\/a><span style=\"font-weight: 400;\"> ; <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050367066\"><span style=\"font-weight: 400;\">CGI, art. 1649 bis C<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bea3c22 elementor-widget elementor-widget-heading\" data-id=\"bea3c22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c0 retenir<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f970744 elementor-widget elementor-widget-text-editor\" data-id=\"f970744\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-level=\"1\"><span style=\"font-weight: 400;\">Pour un particulier qui agit <\/span><b>dans le cadre de la gestion de son patrimoine priv\u00e9<\/b><span style=\"font-weight: 400;\">, les gains sur crypto rel\u00e8vent en principe du <\/span><b>r\u00e9gime des plus-values sur actifs num\u00e9riques<\/b><span style=\"font-weight: 400;\"> (CGI, <\/span><b>art. 150 VH bis<\/b><span style=\"font-weight: 400;\">). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000038612228\/2022-03-21\"><span style=\"font-weight: 400;\">CGI, art. 150 VH bis<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><li aria-level=\"1\"><b>Nouveaut\u00e9 2026 :<\/b><span style=\"font-weight: 400;\"> le taux forfaitaire \u201cstandard\u201d est <\/span><b>31,4 %<\/b><span style=\"font-weight: 400;\"> (<\/span><b>12,8 %<\/b><span style=\"font-weight: 400;\"> d\u2019IR + <\/span><b>18,6 %<\/b><span style=\"font-weight: 400;\"> de pr\u00e9l\u00e8vements sociaux) lorsque l\u2019imposition forfaitaire s\u2019applique. (<\/span><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/actualites\/A18796?utm_source=chatgpt.com\"><span style=\"font-weight: 400;\">Service Public Entreprendre<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><li><b>Nouveaut\u00e9 2026 :<\/b><span style=\"font-weight: 400;\"> l\u2019option pour le bar\u00e8me progressif n\u2019est plus qualifi\u00e9e d\u2019<\/span><b>irr\u00e9vocable<\/b><span style=\"font-weight: 400;\"> (CGI, art. 200 A modifi\u00e9 par la <\/span><b>LF 2026<\/b><span style=\"font-weight: 400;\">). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053546896\"><span style=\"font-weight: 400;\">L\u00e9gifrance<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><li><span style=\"font-weight: 400;\">En cas de sortie du r\u00e9gime \u201coccasionnel\u201d, les r\u00e9gimes <\/span><b>micro<\/b><span style=\"font-weight: 400;\"> pr\u00e9voient un abattement forfaitaire : <\/span><b>micro-BIC 71 % \/ 50 %<\/b><span style=\"font-weight: 400;\"> (selon l\u2019activit\u00e9) et <\/span><b>micro-BNC 34 %<\/b><span style=\"font-weight: 400;\"> (minimum <\/span><b>305 \u20ac<\/b><span style=\"font-weight: 400;\"> dans les deux cas). (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042159220\/\"><span style=\"font-weight: 400;\">CGI, art. 50-0<\/span><\/a><span style=\"font-weight: 400;\"> ; <\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/article_lc\/LEGIARTI000047622381\/2026-02-06\"><span style=\"font-weight: 400;\">CGI, art. 102 ter<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><li><span style=\"font-weight: 400;\">Les <\/span><b>\u00e9changes crypto-crypto sans soulte<\/b><span style=\"font-weight: 400;\"> b\u00e9n\u00e9ficient d\u2019un <\/span><b>sursis d\u2019imposition<\/b><span style=\"font-weight: 400;\"> (pas d\u2019imp\u00f4t imm\u00e9diat et, en pratique, pas de d\u00e9claration au titre de l\u2019annexe 2086 pour ces \u00e9changes). (<\/span><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11969-PGP.html\/identifiant%3DBOI-RPPM-PVBMC-30-30-20190902\"><span style=\"font-weight: 400;\">BOFiP \u2013 BOI-RPPM-PVBMC-30-30<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><li><span style=\"font-weight: 400;\">Les comptes\/portefeuilles d\u2019actifs num\u00e9riques <\/span><b>d\u00e9tenus \u00e0 l\u2019\u00e9tranger<\/b><span style=\"font-weight: 400;\"> doivent \u00eatre <\/span><b>d\u00e9clar\u00e9s chaque ann\u00e9e<\/b><span style=\"font-weight: 400;\"> via <\/span><b>3916-3916 bis<\/b><span style=\"font-weight: 400;\">. (<\/span><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050367066\"><span style=\"font-weight: 400;\">CGI, art. 1649 bis C<\/span><\/a><span style=\"font-weight: 400;\"> ; <\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/3916\/declaration-par-un-resident-dun-compte-letranger-ou-dun-contrat-de-capitalisation-o\"><span style=\"font-weight: 400;\">Formulaire 3916\/3916 bis \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><b><\/b><\/li><li><b>Rappel\u00a0<\/b><span style=\"font-weight: 400;\">: <\/span><b>d\u00e9claration des plus-values<\/b><span style=\"font-weight: 400;\"> (2086\/2042) et la <\/span><b>d\u00e9claration des comptes \u00e9trangers<\/b><span style=\"font-weight: 400;\"> (3916-3916 bis)\u00a0 sont deux obligations distinctes. (<\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2086\/declaration-des-plus-ou-moins-values-de-cessions-dactifs-numeriques\"><span style=\"font-weight: 400;\">Formulaire 2086 \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\"> ; <\/span><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/3916\/declaration-par-un-resident-dun-compte-letranger-ou-dun-contrat-de-capitalisation-o\"><span style=\"font-weight: 400;\">Formulaire 3916\/3916 bis \u2013 impots.gouv<\/span><\/a><span style=\"font-weight: 400;\">)<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d88bfe elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7d88bfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5080e6 elementor-widget elementor-widget-text-editor\" data-id=\"d5080e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">L\u2019opinion exprim\u00e9e dans cet article est purement informative.<\/p><p style=\"text-align: center;\">Cet article ne constitue en aucun cas un avis juridique.<\/p><p style=\"text-align: center;\">En outre, il ne faut pas oublier que la question de chaque client est diff\u00e9rente car les situations personnelles et patrimoniales de chacun sont, dans la plupart des cas, essentiellement diff\u00e9rentes.<\/p><p style=\"text-align: center;\">Si vous avez un probl\u00e8me similaire, nous vous invitons \u00e0 nous contacter pour une premi\u00e8re discussion de votre cas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f86ac0 elementor-cta--layout-image-left elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"4f86ac0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tVotre situation m\u00e9rite une analyse personnalis\u00e9e.\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tParticulier, investisseur actif, activit\u00e9 assimil\u00e9e \u00e0 du trading : le r\u00e9gime applicable n'est pas toujours celui que l'on croit. Contactez-nous.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item \">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-\" href=\"https:\/\/www.aclegal.fr\/contact\">\n\t\t\t\t\t\tCONTACT\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f4d0982 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4d0982\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c61c6b1\" data-id=\"c61c6b1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2774a82 elementor-widget-divider--view-line_icon elementor-view-default elementor-widget-divider--element-align-center elementor-widget elementor-widget-divider\" data-id=\"2774a82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon elementor-divider__element\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-asterisk\"><\/i><\/div>\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29c4bba elementor-widget-divider--separator-type-pattern elementor-widget-divider--no-spacing elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"29c4bba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 24 24&#039; fill=&#039;black&#039; stroke=&#039;none&#039;%3E%3Cpath d=&#039;M24,8v12H0V8H24z M24,4v1H0V4H24z&#039;\/%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1679ba elementor-widget elementor-widget-heading\" data-id=\"a1679ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">F.A.Q.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4165dc6 elementor-widget elementor-widget-toggle\" data-id=\"4165dc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6851\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6851\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Les \u00e9changes entre cryptomonnaies sont-ils imposables en France ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6851\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6851\"><p>Non. Les \u00e9changes d&rsquo;actifs num\u00e9riques sans soulte \u2014 par exemple Bitcoin contre Ethereum \u2014 b\u00e9n\u00e9ficient d&rsquo;un sursis d&rsquo;imposition. L&rsquo;imposition est diff\u00e9r\u00e9e jusqu&rsquo;\u00e0 une cession imposable ult\u00e9rieure, c&rsquo;est-\u00e0-dire une conversion en euros ou un achat de bien ou service.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6852\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6852\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quel est le taux d'imposition des cryptomonnaies en France en 2026 ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6852\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6852\"><p>Pour un particulier agissant dans le cadre de la gestion de son patrimoine priv\u00e9, le taux global est de 31,4 % : 12,8 % d&rsquo;imp\u00f4t sur le revenu et 18,6 % de pr\u00e9l\u00e8vements sociaux, conform\u00e9ment \u00e0 l&rsquo;article 150 VH bis du CGI. Une option pour le bar\u00e8me progressif reste possible.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6853\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6853\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Dois-je d\u00e9clarer mes comptes crypto \u00e9trangers m\u00eame si je n'ai r\u00e9alis\u00e9 aucun gain ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6853\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6853\"><p>Oui. L&rsquo;obligation de d\u00e9claration des comptes d&rsquo;actifs num\u00e9riques d\u00e9tenus \u00e0 l&rsquo;\u00e9tranger via le formulaire 3916-3916 bis est ind\u00e9pendante de toute plus-value. Elle s&rsquo;applique chaque ann\u00e9e, y compris en l&rsquo;absence de cession imposable.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6854\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-6854\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u00c0 partir de quel moment mes activit\u00e9s crypto sont-elles consid\u00e9r\u00e9es comme professionnelles ?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6854\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-6854\"><p>La qualification d\u00e9pend des circonstances de fait : fr\u00e9quence des op\u00e9rations, outils utilis\u00e9s, organisation de l&rsquo;activit\u00e9. Au-del\u00e0 du r\u00e9gime occasionnel, les gains peuvent relever des BNC ou des BIC. La fronti\u00e8re n&rsquo;est pas toujours \u00e9vidente et m\u00e9rite une analyse au cas par cas.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d1dc818 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"d1dc818\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-52a0bc7\" data-id=\"52a0bc7\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2895e7e elementor-widget elementor-widget-heading\" data-id=\"2895e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">NOS ARTICLES <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-745001a elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"745001a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;3&quot;,&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5219 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/08\/quitter-la-france-pour-l-italie-fiscalite-300x199.jpg\" class=\"attachment-medium size-medium wp-image-5229\" alt=\"Le Vittoriano \u00e0 Rome avec le drapeau italien, illustration de l&apos;article sur le d\u00e9part de France vers l&apos;Italie : exit tax, vente de biens et succession\" srcset=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/08\/quitter-la-france-pour-l-italie-fiscalite-300x199.jpg 300w, https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/08\/quitter-la-france-pour-l-italie-fiscalite.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" >\n\t\t\t\tQuitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tao\u00fbt 5, 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/quitter-la-france-pour-l-italie-exit-tax-succession\/\" aria-label=\"En savoir plus sur Quitter la France pour l&rsquo;Italie : exit tax, vente de biens et cons\u00e9quences successorales\" tabindex=\"-1\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5206 post type-post status-publish format-standard has-post-thumbnail hentry category-fiscalite-internationale\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/07\/regime-des-impatries-france-155-b-cgi-300x199.jpg\" class=\"attachment-medium size-medium wp-image-5207\" alt=\"Quartier d&apos;affaires de La D\u00e9fense \u00e0 Paris, couverture de l&apos;article sur le r\u00e9gime des impatri\u00e9s en France, article 155 B du CGI\" srcset=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/07\/regime-des-impatries-france-155-b-cgi-300x199.jpg 300w, https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/07\/regime-des-impatries-france-155-b-cgi.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" loading=\"lazy\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" >\n\t\t\t\tLe r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tjuillet 13, 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/regime-des-impatries-france-155-b-cgi\/\" aria-label=\"En savoir plus sur Le r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\" tabindex=\"-1\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-5150 post type-post status-publish format-standard has-post-thumbnail hentry category-contentieux-commercial-resolution-des-litiges\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"199\" src=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/06\/Nouveaux-criteres-de-residence-fiscale-en-Italie-pour-les-personnes-physiques-entites-et-societes.-Explications-de-lAgenzia-delle-Entrate-PREMIERE-PARTIE-Personnes-physiques-300x199.jpg\" class=\"attachment-medium size-medium wp-image-5151\" alt=\"R\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\" srcset=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/06\/Nouveaux-criteres-de-residence-fiscale-en-Italie-pour-les-personnes-physiques-entites-et-societes.-Explications-de-lAgenzia-delle-Entrate-PREMIERE-PARTIE-Personnes-physiques-300x199.jpg 300w, https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/06\/Nouveaux-criteres-de-residence-fiscale-en-Italie-pour-les-personnes-physiques-entites-et-societes.-Explications-de-lAgenzia-delle-Entrate-PREMIERE-PARTIE-Personnes-physiques.jpg 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" loading=\"lazy\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" >\n\t\t\t\tR\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tjuin 15, 2026\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/resolution-amiable-vs-proces-commercial-enseignements-cas-reels\/\" aria-label=\"En savoir plus sur R\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\" tabindex=\"-1\" >\n\t\t\tLire la suite \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vous avez vendu des cryptos en 2025 ou vous envisagez de le faire en 2026 ? Avant de d\u00e9clarer, il est utile de savoir quel<\/p>\n","protected":false},"author":5,"featured_media":5072,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[80,82],"tags":[103,104],"class_list":["post-5071","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-impots","tag-actifs-numeriques","tag-fiscalite-crypto"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalit\u00e9 crypto en France 2026 : r\u00e9gimes et d\u00e9claration | AC Legal<\/title>\n<meta name=\"description\" content=\"Flat tax 31,4 %, formulaire 2086, sursis d&#039;imposition, comptes \u00e9trangers : analyse juridique pour particuliers. Mis \u00e0 jour LF 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 crypto en France 2026 : r\u00e9gimes et d\u00e9claration | AC Legal\" \/>\n<meta property=\"og:description\" content=\"Flat tax 31,4 %, formulaire 2086, sursis d&#039;imposition, comptes \u00e9trangers : analyse juridique pour particuliers. Mis \u00e0 jour LF 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/\" \/>\n<meta property=\"og:site_name\" content=\"AC Legal International Tax Consultants\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-14T07:32:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-08T16:07:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/04\/fiscalite-cryptomonnaies-france-2026.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"397\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Luca\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Luca\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"Article\",\"BlogPosting\"],\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/\"},\"author\":{\"name\":\"Luca\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#\\\/schema\\\/person\\\/88d4566dddf9189b8479cb59af276c2f\"},\"headline\":\"Fiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\",\"datePublished\":\"2026-04-14T07:32:10+00:00\",\"dateModified\":\"2026-09-08T16:07:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/\"},\"wordCount\":1875,\"publisher\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/fiscalite-cryptomonnaies-france-2026.jpg\",\"keywords\":[\"Actifs num\u00e9riques\",\"FISCALIT\u00c9 CRYPTO\"],\"articleSection\":[\"FISCALIT\u00c9\",\"IMP\u00d4TS\"],\"inLanguage\":\"fr-FR\"},{\"@type\":[\"WebPage\",\"QAPage\"],\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/\",\"name\":\"Fiscalit\u00e9 crypto en France 2026 : r\u00e9gimes et d\u00e9claration | AC Legal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/fiscalite-cryptomonnaies-france-2026.jpg\",\"datePublished\":\"2026-04-14T07:32:10+00:00\",\"dateModified\":\"2026-09-08T16:07:05+00:00\",\"description\":\"Flat tax 31,4 %, formulaire 2086, sursis d'imposition, comptes \u00e9trangers : analyse juridique pour particuliers. Mis \u00e0 jour LF 2026.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/fiscalite-cryptomonnaies-france-2026.jpg\",\"contentUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/fiscalite-cryptomonnaies-france-2026.jpg\",\"width\":600,\"height\":397,\"caption\":\"Fiscalit\u00e9 des cryptomonnaies en France 2026 \u2013 analyse juridique AC Legal\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/fiscalite-cryptomonnaies-france-particulier\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/\",\"name\":\"AC Legal International Tax Consultants\",\"description\":\"International Tax Consultants &amp; Business Law Attorneys\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#organization\",\"name\":\"aclegal\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/ac_logo_pastille_noir.png\",\"contentUrl\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/ac_logo_pastille_noir.png\",\"width\":313,\"height\":63,\"caption\":\"aclegal\"},\"image\":{\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.catastilegalinternational.com\\\/fr\\\/#\\\/schema\\\/person\\\/88d4566dddf9189b8479cb59af276c2f\",\"name\":\"Luca\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g\",\"caption\":\"Luca\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fiscalit\u00e9 crypto en France 2026 : r\u00e9gimes et d\u00e9claration | AC Legal","description":"Flat tax 31,4 %, formulaire 2086, sursis d'imposition, comptes \u00e9trangers : analyse juridique pour particuliers. Mis \u00e0 jour LF 2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/","og_locale":"fr_FR","og_type":"article","og_title":"Fiscalit\u00e9 crypto en France 2026 : r\u00e9gimes et d\u00e9claration | AC Legal","og_description":"Flat tax 31,4 %, formulaire 2086, sursis d'imposition, comptes \u00e9trangers : analyse juridique pour particuliers. Mis \u00e0 jour LF 2026.","og_url":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/","og_site_name":"AC Legal International Tax Consultants","article_published_time":"2026-04-14T07:32:10+00:00","article_modified_time":"2026-09-08T16:07:05+00:00","og_image":[{"width":600,"height":397,"url":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/04\/fiscalite-cryptomonnaies-france-2026.jpg","type":"image\/jpeg"}],"author":"Luca","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Luca","Dur\u00e9e de lecture estim\u00e9e":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["Article","BlogPosting"],"@id":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/#article","isPartOf":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/"},"author":{"name":"Luca","@id":"https:\/\/www.catastilegalinternational.com\/fr\/#\/schema\/person\/88d4566dddf9189b8479cb59af276c2f"},"headline":"Fiscalit\u00e9 des gains sur cryptomonnaies en France (2026)","datePublished":"2026-04-14T07:32:10+00:00","dateModified":"2026-09-08T16:07:05+00:00","mainEntityOfPage":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/"},"wordCount":1875,"publisher":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/#organization"},"image":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/#primaryimage"},"thumbnailUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/04\/fiscalite-cryptomonnaies-france-2026.jpg","keywords":["Actifs num\u00e9riques","FISCALIT\u00c9 CRYPTO"],"articleSection":["FISCALIT\u00c9","IMP\u00d4TS"],"inLanguage":"fr-FR"},{"@type":["WebPage","QAPage"],"@id":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/","url":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/","name":"Fiscalit\u00e9 crypto en France 2026 : r\u00e9gimes et d\u00e9claration | AC Legal","isPartOf":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/#primaryimage"},"image":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/#primaryimage"},"thumbnailUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/04\/fiscalite-cryptomonnaies-france-2026.jpg","datePublished":"2026-04-14T07:32:10+00:00","dateModified":"2026-09-08T16:07:05+00:00","description":"Flat tax 31,4 %, formulaire 2086, sursis d'imposition, comptes \u00e9trangers : analyse juridique pour particuliers. Mis \u00e0 jour LF 2026.","breadcrumb":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/#primaryimage","url":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/04\/fiscalite-cryptomonnaies-france-2026.jpg","contentUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2026\/04\/fiscalite-cryptomonnaies-france-2026.jpg","width":600,"height":397,"caption":"Fiscalit\u00e9 des cryptomonnaies en France 2026 \u2013 analyse juridique AC Legal"},{"@type":"BreadcrumbList","@id":"https:\/\/www.catastilegalinternational.com\/fr\/fiscalite-cryptomonnaies-france-particulier\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.catastilegalinternational.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Fiscalit\u00e9 des gains sur cryptomonnaies en France (2026)"}]},{"@type":"WebSite","@id":"https:\/\/www.catastilegalinternational.com\/fr\/#website","url":"https:\/\/www.catastilegalinternational.com\/fr\/","name":"AC Legal International Tax Consultants","description":"International Tax Consultants &amp; Business Law Attorneys","publisher":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.catastilegalinternational.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.catastilegalinternational.com\/fr\/#organization","name":"aclegal","url":"https:\/\/www.catastilegalinternational.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.catastilegalinternational.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/02\/ac_logo_pastille_noir.png","contentUrl":"https:\/\/www.catastilegalinternational.com\/wp-content\/uploads\/2021\/02\/ac_logo_pastille_noir.png","width":313,"height":63,"caption":"aclegal"},"image":{"@id":"https:\/\/www.catastilegalinternational.com\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.catastilegalinternational.com\/fr\/#\/schema\/person\/88d4566dddf9189b8479cb59af276c2f","name":"Luca","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/81270337aa9b4a734dc6695dba979775a72131b39a6c80fde8ffe933dde88f0d?s=96&d=mm&r=g","caption":"Luca"}}]}},"_links":{"self":[{"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/posts\/5071","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/comments?post=5071"}],"version-history":[{"count":1,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/posts\/5071\/revisions"}],"predecessor-version":[{"id":5308,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/posts\/5071\/revisions\/5308"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/media\/5072"}],"wp:attachment":[{"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/media?parent=5071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/categories?post=5071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.catastilegalinternational.com\/fr\/wp-json\/wp\/v2\/tags?post=5071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}