法国通过稳定币税收修正案,关注自托管钱包和离境税提案
France advances stablecoin tax, eyes self-custodial wallets and exit tax proposals
法国国民议会通过了一项新的加密税修正案,可能从2027年开始将加密货币与稳定币之间的兑换视为应税事件。该修正案将使投资者将比特币或其他加密货币兑换为稳定币时产生的收益触发税收,即使收益未转换为法定货币。此外,法国议员正在讨论将离境税制度扩展到当纳税人拥有超过80万欧元(89.5万美元)的加密货币组合价值时转移其住所的情况。
French lawmakers narrowly approved a new crypto tax amendment on Friday that could make crypto-to-stablecoin swaps taxable events starting in 2027.
France’s National Assembly adopted Amendment I-3898 on Friday, with 38 votes in favor, 37 against and 25 abstentions. The measure was initially introduced as committee amendment I-CF1826 by French MP Nicolas Sansu and adopted on Oct. 7.
The Assembly is scheduled to vote on the first part of the 2027 Finance Bill on Tuesday, according to its official schedule. Other crypto-related proposals remain under consideration, although it is unclear whether each will be debated or voted on that day.
If enacted, the stablecoin amendment would tax certain crypto-to-stablecoin swaps and change how the country calculates crypto capital gains tax.

French National Assembly advances Amendment I-3898 on crypto-to-stablecoin tax swaps. Source: assemblee-nationale.fr
Under the proposal, investors converting their Bitcoin (BTC) or other cryptocurrencies into stablecoins would trigger a tax on the gains, even without converting gains into fiat. The calculation would use the acquisition cost of the sold crypto asset and the weighted average purchasing price.
Related: Deutsche Bank prepares German crypto custody launch, eyes Asia: Report
French lawmakers to discuss crypto exit tax, self-custodial wallet reporting measures
Separately, the Assembly rejected a proposal on Friday to carry forward realized crypto losses for 10 years, with 18 votes in favor, 75 against and 3 abstentions.
French lawmakers are preparing to discuss other crypto-related proposals as part of next year’s budget. Amendment I-CF1822 proposes to extend France’s exit tax regime to cover unrealized gains when taxpayers with aggregate crypto portfolio values exceeding €800,000 ($895,000) transfer their residences abroad.
Lawmakers are also weighing amendment I-2701, which would require individuals to declare the holdings of the self-custodial wallets if their total value exceeded €100,000 ($112,000) in the relevant tax year.
As of Monday, both proposals remain under consideration for the 2027 Finance Bill.
Magazine: How the EU’s crypto tax rules are expected to work for users and platforms
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来源:Cointelegraph · cointelegraph.com