France prepares automatic crypto tax data exchanges for 2027

The latest initiative is part of the growing international coordination around crypto taxation, reporting obligations and digital-asset transparency.

France is preparing to begin automatically exchanging information on crypto transactions with partner tax authorities in 2027 under the OECD’s Crypto-Asset Reporting Framework.

An annual government report attached to France’s 2026 finance bill outlines the country’s participation in the international framework. The document does not introduce a new law or represent a newly advanced legislative proposal.

According to the report, 52 jurisdictions, including France, had signed the multilateral agreement supporting CARF by 30 September 2025. The first exchanges will cover information collected for the 2026 reporting period and take place during 2027.

CARF requires reporting crypto-asset service providers to collect identifying information, including users’ names, addresses, tax identification numbers and jurisdictions of residence. Tax authorities will also receive information on reportable transactions, including aggregated values organised by crypto asset and transaction type.

France is implementing related requirements within the European Union through DAC8, which is based on the OECD standard. DAC8 began applying on 1 January 2026, requiring providers to collect information on reportable transactions involving EU residents.