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Business and activity taxes · France and Switzerland : separate country-labelled rules

5 steps to prepare crypto tax transaction records

Crypto tax preparation begins by separating disposals, exchanges, received income and the nature of the activity. A platform statement may not be a complete tax calculation. French and Swiss treatment of private assets, professional activity and income differ. The transaction register records dates, costs and supporting evidence without applying one tax rate or assuming every crypto-related receipt is a capital gain.

  • Accounts and year
  • Transaction history
  • Costs and values
  • Income and classification
Go to the toolSee the texts cited
  • Official texts cited
  • Sources checked on
  • Drafted with AI assistance, our method

By the AlphaDeep legal editorial team

General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.

Julie by AlphaDeep

Illustrative conversation
Example question

Which transactions actually occurred?

Julie Illustration

Separate disposals, exchanges, transfers and income received. A bank withdrawal is not automatically the only event to assess.

Read the references

Your question concerns “5 steps to prepare crypto tax transaction records”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?

French law

3 free questions at signup. Avoid names and sensitive information.

Answer

Which accounts and tax year need reconciling?

Inventory platforms and wallets without publishing keys or identifiers. A balance screenshot does not replace transaction history.

CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

Tool

Which records are still missing from your file?

Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.

julie://tool/bordereauNothing leaves your browser

Answers stay on this page until you explicitly continue to Julie. Avoid names and sensitive information.

Fictional example · Your preparation

Point to complete: Income and classification. Identify remuneration or other receipts without automatically treating them as sale gains. Transaction type requires its own assessment.

Accounts and year
Record available
Transaction history
Record available
Costs and values
Record available
Income and classification
Needs checking
Records indicated
3 / 4
  1. Which receipts are distinct from disposal gains?

This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.

In order

Which preparation steps come first?

Editorial preparation order, not a popularity or success-probability ranking. Assemble the whole history before values, receipts and tax classification.

  1. Accounts and tax year

    Inventory platforms and wallets without publishing keys or identifiers. A balance screenshot does not replace transaction history.

    CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

  2. Complete transaction history

    Separate disposals, exchanges, transfers and income received. A bank withdrawal is not automatically the only event to assess.

    CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

  3. Supported costs and values

    France's150VHbis uses a portfolio allocation within its scope. Gather acquisition costs, global values and relevant disposal prices before calculation.

    CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

  4. Receipts distinct from disposals

    Identify remuneration or other receipts without automatically treating them as sale gains. Transaction type requires its own assessment.

    CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

  5. Classification and unresolved gaps

    No. LIFD 16 private-capital gains and18 self-employment or business-asset gains require classification first. They establish no cryptocurrency-wide exemption.

    CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

Answer

Which transactions actually occurred?

Separate disposals, exchanges, transfers and income received. A bank withdrawal is not automatically the only event to assess.

Answer

Which costs and values are supported?

France's150VHbis uses a portfolio allocation within its scope. Gather acquisition costs, global values and relevant disposal prices before calculation.

Answer

Which receipts are distinct from disposal gains?

Identify remuneration or other receipts without automatically treating them as sale gains. Transaction type requires its own assessment.

Comparison

Which documents answer which questions?

Which documents answer which questions?
Record or informationIssue to check
Accounts and yearInventory platforms and wallets without publishing keys or identifiers. A balance screenshot does not replace transaction history.
Transaction historySeparate disposals, exchanges, transfers and income received. A bank withdrawal is not automatically the only event to assess.
Costs and valuesFrance's150VHbis uses a portfolio allocation within its scope. Gather acquisition costs, global values and relevant disposal prices before calculation.
Income and classificationIdentify remuneration or other receipts without automatically treating them as sale gains. Transaction type requires its own assessment.

CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

Answer

Are all French exchanges immediately taxable?

150VHbis neutralises qualifying exchanges without soulte for the exchange year. This is not universal taxation or exemption of every movement.

CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

Answer

Does Switzerland exempt every crypto gain?

No. LIFD 16 private-capital gains and18 self-employment or business-asset gains require classification first. They establish no cryptocurrency-wide exemption.

CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

The law

Which official provision helps explain this situation?

I. – Sous réserve des dispositions propres aux bénéfices professionnels, les plus-values réalisées par les personnes physiques domiciliées fiscalement en France au sens de l'article 4 B, directement ou par personne interposée, lors d'une cession à titre onéreux de crypto-actifs soumis au règlement (UE) 2023/1114 du Parlement européen et du Conseil du 31 mai 2023 sur les marchés de crypto-actifs, et modifiant les règlements (UE) n° 1093/2010 et (UE) n° 1095/2010 et les directives 2013/36/UE et (UE) 2019/1937 ou de droits s'y rapportant sont passibles de l'impôt sur le revenu dans les conditions prévues au présent article.

CGI art.150 VH bisIn force since 1 July 2026Read on Légifrance

In plain English: 150VHbis neutralises qualifying exchanges without soulte for the exchange year. This is not universal taxation or exemption of every movement.

Answer

Is foreign-account reporting the same calculation?

No. Transaction classification, gain calculation and account obligations are different questions. No universal filing requirement is certified here.

Answer

What does the crypto inventory prepare?

It connects year, history, values and classification. It calculates no guaranteed tax and establishes no blanket private-investment treatment.

Frequent questions

What other questions arise in this file?

Which transactions actually occurred?

Separate disposals, exchanges, transfers and income received. A bank withdrawal is not automatically the only event to assess.

CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

Which receipts are distinct from disposal gains?

Identify remuneration or other receipts without automatically treating them as sale gains. Transaction type requires its own assessment.

CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

Are all French exchanges immediately taxable?

150VHbis neutralises qualifying exchanges without soulte for the exchange year. This is not universal taxation or exemption of every movement.

CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

Is foreign-account reporting the same calculation?

No. Transaction classification, gain calculation and account obligations are different questions. No universal filing requirement is certified here.

CGI art.150 VH bisCGI art.92642.11 : Art. 18 Principe642.11 : Art. 16DGFiP : Cessions d’actifs numériques

Sources

Which official references should you consult?

  1. CGI art.150 VH bisLégifrance
  2. CGI art.92Légifrance
  3. 642.11 : Art. 18 PrincipeFedlex
  4. 642.11 : Art. 16Fedlex
  5. DGFiP : Cessions d’actifs numériquesSource officielle

Texts cited last checked: 1 November 2026

Next steps

Which neighbouring situations should remain separate?