News, 12 October 2026
The French National Assembly’s finance committee has adopted an amendment to the 2027 budget bill that would extend France’s exit tax to crypto-assets. Amendment I-CF1822, tabled by Nicolas Sansu and colleagues from the Gauche Démocrate et Républicaine group, would create a new Article 167 ter in the tax code. IMI Daily reports the committee adopted it on 8 October 2026.
Under the text, people who have been French tax resident for at least 6 of the 10 years before leaving, and whose crypto holdings are worth more than €800,000 in total, would be taxed on unrealised gains when they move their tax residence abroad, as if they had sold. It covers coins held through an exchange, a third party, a foreign account or self-custody. Unrealised losses could not be offset or carried forward, and crypto-to-crypto swaps without cash would not count as a sale. It would apply to departures from 1 January 2027 and borrows the deferral, relief and reporting rules of the existing exit tax on securities (Article 167 bis), which today covers shareholdings over €800,000 or 50% of a company’s profits.
This is not law. Floor debate on the budget opens on 13 October, and because the Assembly debates the government’s original text, committee amendments have to be voted again in the chamber. The vote on the revenue part is scheduled for 20 October, per IMI Daily. A similar committee move failed last year: in October 2025 the Assembly rejected a tougher exit-tax measure by 132 votes to 131 (per IMI Daily). The committee also adopted amendments to stop deferring tax on swaps into euro-pegged stablecoins and to make holders declare self-custody wallets worth €100,000 or more.
What it means for you: if you are French tax resident with a large crypto position and are thinking of leaving, the amendment would, if passed, tax the gain built up in France on your way out from 2027, much as shares are taxed now. Moves to another EU state and some treaty countries get automatic deferral under the securities rules, so the destination matters. Watch the floor votes over the next two weeks before acting, and get French tax advice before you move or swap anything.
Full guide: Exit tax explained: which countries charge it when you leave · Countries that don’t tax crypto (2026): tax-free gains and the catches
Sources
- Assemblée nationale: Amendement n° I-CF1822, PLF 2027
- IMI Daily: French finance committee votes to extend exit tax to crypto holdings above €800,000
- Cryptoast: Taxation crypto/stablecoin, exit tax, wallets, les amendements du PLF 2027
This is general information from the Nomad Forums team, not immigration, tax or legal advice. Rules change; check the official source or a qualified adviser before applying.
Over to you: If you have left France with a crypto portfolio, how did your adviser treat it under the current rules? Anyone planning a 2026 departure because of this, and where are you heading?