TLDR: If you are domiciled or established in France, you must declare the references of digital asset wallets opened, held, used or closed with an organisation established abroad. However, the cited provision does not allow it to be asserted that every account opened on a foreign crypto platform necessarily constitutes a digital asset wallet within the legal meaning.
Who is concerned
You are concerned if you are an individual or legal entity domiciled or established in France.
Which wallets are covered
The rule covers “digital asset wallets” opened, held, used or closed with a company, legal entity, institution or organisation established abroad.
You must declare the references of the wallets concerned. The cited provision does not make it possible to determine whether every account opened on a foreign crypto platform necessarily falls within this category.
When to declare the references
You must make this declaration at the same time as your income or results tax return. In the available extract, the provision does not set a specific calendar date.
What information is confirmed
The text requires the declaration of the references of the digital asset wallets concerned. The available extract does not specify the complete list of information to be provided, the form or box to use, or the supporting documents to attach.
The general pages relating to online filing do not make it possible to complete these elements specific to digital asset wallets.