Overview of the taxation of cryptocurrencies in France

Auteur Jean-Pascal MICHAUD

Although cryptocurrencies first appeared in 2009, there was a complete legal vacuum in France for almost five years. Then on 11 July 2014, the first administrative doctrine on the subject was published (BOI-BNC-CHAMP10-10-20-40). Taxpayers can challenge the authorities based on this doctrine. Despite being highly questionable, it had the merit of existing. Since 2014, case […]