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Régularisation des plus-values et des comptes crypto non déclarés auprès de l'administration fiscale – ORWL Avocats
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Crypto tax regularization

Alexandre Lourimi
Updated on 28 September 2026
Alexandre Lourimi
Partner

Do you hold crypto-assets that you have never declared in France, whether capital gains, accounts opened abroad or staking income? A voluntary disclosure, filed before any tax audit, limits penalties and allows you to substantiate the origin of your wealth to your bank or notary.

Since 1 January 2026, crypto platforms have been collecting their clients’ data under the EU DAC8 directive, and the first exchanges between tax authorities will take place in 2027. An omission that is invisible today may therefore be identified by the French tax authorities. Regularizing before these exchanges remains the safest route: your disclosure is then voluntary, rather than a response to a request from the authorities.

What a regularization covers

Undeclared capital gains (Form 2086), undeclared foreign accounts (Form 3916-bis), staking, lending or platform “Earn” income and, more generally, any transaction omitted in years that are not yet time-barred.

What is crypto tax regularization?

Regularizing means filing amended tax returns for the years that are not yet time-barred, in order to include the crypto-asset transactions, accounts and income that were omitted. It requires reconstructing the full history of the portfolio, often over several years and several platforms, before calculating the tax due.

The situations we regularize most often

  • “I want to buy property with my crypto”: the bank or notary asks for the origin of the funds, and the gains were never declared.
  • “My tax software recalculated my gains”: a new tool shows amounts that differ from those declared, and an amended return is needed.
  • “I never declared my Binance, Kraken or Coinbase accounts”: accounts opened with platforms established abroad had to be reported on Form 3916-bis.
  • “I earn yield on a platform”: staking, lending or “Earn” rewards received without being declared.
  • “I inherited crypto-assets”: the deceased’s assets were not declared, and the estate must be put in order.
  • “I am moving back to France”: accounts and transactions made while living abroad must be reviewed.

What you risk without regularization

Main penalties if the tax authorities discover the omission (French Tax Code, art. 1727, 1729, 1729-0 A and 1736; Tax Procedures Code, art. L. 169).
BreachConsequence
Undeclared foreign crypto accountFine of €750 per account and per year, increased to €1,500 when the account value exceeds €50,000 (French Tax Code, art. 1736, X)
Gains realized on an undeclared account80% surcharge on the additional tax, instead of the fine (French Tax Code, art. 1729-0 A)
Undeclared capital gainsTax at 31.4%, late-payment interest of 0.20% per month (French Tax Code, art. 1727) and, in case of deliberate breach, a 40% surcharge (French Tax Code, art. 1729)
Reassessment periodThree years as a rule, extended to ten years for undeclared foreign accounts (Tax Procedures Code, art. L. 169)

Beyond the tax itself, the lack of disclosure makes any use of your crypto-assets difficult: transfers blocked by the bank, property financing refused, estates hard to settle.

Compare reassessment and regularization (in French)

Regularization for professionals

Regularization also concerns executives, founders and entrepreneurs who received tokens or crypto income without anticipating their tax treatment, as well as individuals whose trading activity could be requalified as a professional activity.

Why hire a tax lawyer for crypto tax regularization?

Regularization is a sensitive process: it requires a detailed analysis of flows, command of the tax rules specific to crypto-assets and a strategy tailored to your situation. A specialized tax lawyer allows you to:

  • Protect your communications with privilege: the information you share with your lawyer is protected by attorney-client privilege, even before any decision to regularize.
  • Know the cost before acting: the qualification phase determines the tax due, interest and penalty risk, and compares them with the risk of an audit.
  • Choose the right strategy: regularize immediately, request a tax ruling on an uncertain point, or open a dialogue with the authorities on a point of law.
  • Limit penalties: in the voluntary disclosures we have handled, no penalty has been applied to date; this practice may change with the first DAC8 exchanges.
  • Secure the future: once regularized, your crypto-assets can be used, transferred or substantiated without difficulty.

Our methodology and results in crypto tax regularization

A regularization follows four steps. The audit generally takes six to eight weeks; processing times by the tax authorities then vary depending on the tax office.

Step 1 · free, then fixed fee

Qualification. A free first call allows us to understand your situation. A fixed-fee qualification phase then identifies the years, accounts and issues at stake, and sets the budget for the audit.

Step 2 · six to eight weeks

Transaction audit. We reconstruct all movements from exchange records and on-chain data to trace the origin of the portfolio, identify each taxable event and determine which years are time-barred. Missing histories are reconstructed from the data available.

Step 3

Calculation and strategy. We compare your past returns with the reconstructed position, calculate the regularization year by year and agree with you on the filing options and the approach to take with the tax authorities.

Step 4 · generally a few months

Filing and follow-up. We prepare and file the amended returns, together with an audit report tracing the origin of funds, and handle all exchanges with the tax authorities until the assessment is issued.

Our results

The firm has handled regularizations involving several million euros, with a sharp increase in cases since 2025. To date, no penalty has been applied in the voluntary disclosures we have handled. A few examples:

  • Income earned while living abroad, then reinvested in France. A client had received crypto income while tax-resident abroad, then sold it to buy, sell and buy back real estate. We established full traceability of the funds, identified the taxable events and time-barred years, then filed amended returns supported by an audit report.
  • High-frequency trader. We qualified the client’s activity, reconstructed the flows by separating professional and personal transactions, then prepared the regularization file.
  • Investor active since 2013. Over more than ten years of history and a very large number of transactions, we regularized all omitted disposals and undeclared accounts.

Our fees

The first call is always free of charge. The qualification phase is billed at a fixed fee. The full audit and regularization are then billed on a time basis, within a budget agreed with you in advance, depending on your situation.

Frequently asked questions on crypto tax regularization

Regularization requires filing amended tax returns for each year that is not yet time-barred. Gains realized on taxable disposals (conversion into euros, payment for goods or services) are reported on Form 2086. This first requires a faithful reconstruction of all transactions from exchange records and on-chain data.

Read our filing guide (in French)

Any crypto account opened with a platform that is not established in France must be reported on Form 3916-bis, even if no transaction was carried out (French Tax Code, art. 1649 bis C). Failure to do so is subject to a fine of €750 per account and per year, increased to €1,500 when the account value exceeded €50,000 (French Tax Code, art. 1736, X). You should therefore check where each platform you use is established.

Read our foreign accounts guide (in French)

The standard reassessment period is three years (Tax Procedures Code, art. L. 169). It is extended to ten years where foreign accounts have not been reported. Since the 2025 Finance Act, this ten-year period applies to undeclared foreign crypto accounts without the possibility of avoiding it by showing balances below €50,000.

Check your reassessment period (in French)

The fine is €750 per account and per year, or €1,500 if the account value exceeded €50,000 (French Tax Code, art. 1736, X). Where gains were realized on such an account, an 80% surcharge on the additional tax applies instead of the fine (French Tax Code, art. 1729-0 A). Where the platform also offers fiat accounts, the rules applicable to financial accounts may also apply.

In the voluntary disclosures we have handled, no penalty has been applied to date: only the tax and late-payment interest of 0.20% per month (French Tax Code, art. 1727) remained due. This practice may change once the first DAC8 exchanges of information take place and the tax authorities hold the data themselves. The exact cost of your regularization is calculated during the qualification phase.

Your communications with your lawyer are protected by attorney-client privilege (secret professionnel), including during the review of your situation and before any decision to regularize. Returns filed with the tax authorities are covered by tax secrecy.

Yes. The history can be reconstructed from the data still available: exchange exports, bank statements, wallet addresses and on-chain data. Without supporting evidence, the acquisition cost may be taken as zero, which is why the reconstruction must be carried out carefully.

Platforms have been collecting their clients’ data since 1 January 2026, and this data will be transmitted to tax authorities from 2027, including between countries. Undeclared accounts and transactions will therefore become far more visible. Regularizing before these first exchanges allows the disclosure to remain voluntary.

See the DAC8 / CARF map (in French)

Regularization does not grant immunity from a later audit, but it considerably reduces the risk of an aggravated reassessment: by coming forward voluntarily, you demonstrate good faith. If an audit has already started, our team assists you throughout the crypto tax audit.

The audit and reconstruction of transactions generally take six to eight weeks, depending on the volume of transactions. Once the amended returns are filed, processing and assessment times vary depending on the tax office, generally a few months.

The tax authorities issue the additional assessment a few weeks or months after the amended returns are filed. Payment plans can be requested from the public accountant.

The first call is always free of charge. Our work starts with a fixed-fee qualification phase to assess your situation and what is at stake. The full audit and regularization are then billed on a time basis, within a budget agreed with you in advance, depending on the number of accounts, the volume of transactions and the years concerned.

Contact us to regularize your situation

Describe your situation: years concerned, platforms used, approximate amounts. The first call is free of charge, and your communications with the firm are protected by attorney-client privilege.