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regular earnings are subject to the progressive scale of income tax (0 to 45%) plus 17.2% social contributions.
Losses can only offset against similar gains made the same year ; they can not be carried forward.
As any
bank account opened outside of France, references of foreign digital assets account have to be declared each year ; a 750 euros
penalty per account and per year is due in case of failing (1.500 euros if the balance is more than 50.000 euros).
The
French tax specialist law firm CM-Tax and its team of
English speaking French tax advisors, based in Lyon and Marseille but operating throughout Franc, assists its clients in the filing of the appropriate tax forms and advises on the applicable tax regimes.
CM-Tax law firm and its team of
French tax experts also advises and assists the international community on all subjects relating to
French tax law -
tax advice and
tax litigation - as well as
French property law. We also assist the international community in the
sale and acquisition of French real estate.