“Simplify the lives of holders of crypto assets and strengthen the attractiveness of this sector in France.” This is how Deputy LaRem Pierre Person, co-author of amendments on the subject, summarized on Twitter the tax measures adopted by the finance commission of the National Assembly as part of the finance bill. Here is the list of amendments adopted:
– Income taxes on transactions on digital assets of natural persons in the category of non-commercial gains (BNC) instead of capital gains (N ° I-CF272 and I-CF883). “The exercise of buying, selling and exchanging digital assets as it is an activity similar to that of stock transactions, it seems appropriate to subject it to the same tax regime”, point out the authors of one of the modifications.
– Allow people who sell digital assets to opt for the progressive scale of income tax instead of the current flat rate of 12.8%, so as not to penalize the most modest (N ° I-CF274).
– Tax capital gains from the sale of non-fungible tokens (NFT) based on the underlying and not according to the general capital gains from the sale of digital assets (N ° I-CF879).
Other amendments containing the following proposals were rejected:
– Exempt persons who use their digital assets as a means of payment for the acquisition of a good or a value-added service if the accumulated amount of the payment does not exceed 3,000 euros during the fiscal year.
– Authorize the deferral of capital losses on digital assets for up to 10 years after the sale, in the same way as is provided for securities transfers.
– Make the exchange operations between digital assets for companies benefit from a tax deferral, like the system provided for individuals.
– Align the tax regime applicable to free assignments of digital assets with that applicable to free assignments of shares for employees.
– Postpone the taxation of capital gains if the person reinvests at least half during the year in the culture sector.
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