The Finance Committee of the French National Assembly has approved amendments to the 2027 budget bill that would introduce an exit tax for crypto holders. The measure applies to households with combined crypto assets exceeding €800 000 who decide to change their tax residence and move abroad.
A second amendment proposes that swaps of cryptocurrency into regulated stablecoins be treated as taxable sales. This change, if enacted, would take effect on January 1, 2027. However, crypto-to-crypto swaps that do not involve a cash component will remain exempt from this specific tax trigger.
To align crypto taxation with traditional financial assets, lawmakers also proposed allowing investors to carry forward realized losses for up to 10 years. This mechanism is intended to mirror existing rules currently applied to stock market investments.
These proposals are not yet law. Although the Finance Committee adopted the amendments in early October 2026, the budget's revenue section was rejected on October 9. The measures must be reintroduced during a floor debate scheduled to begin on October 13, 2026, with a final vote expected on October 20.
