France Proposes Crypto Exit Tax for Holdings Above €800,000

France proposes a crypto exit tax for residents leaving with over €800,000 in holdings and seeks to tax stablecoin swaps from 2027.

Victoria Hale ... min read

11 October 2026

France is considering new tax measures targeting cryptocurrency holders who relocate abroad with substantial digital asset holdings, alongside a proposal to tax certain cryptocurrency-to-stablecoin conversions as sales from January 1, 2027. Both measures have passed the National Assembly's finance committee but must be reintroduced during the full Assembly's budget debate, scheduled to begin on October 13.

According to Coin Bureau, the proposed exit tax would apply to French tax residents moving abroad who hold more than €800,000 in cryptocurrency. The reported scope includes digital assets held on cryptocurrency exchanges, meaning the proposal is not limited to tokens stored in self-custody wallets.

Proposed Tax Targets Crypto Holders Moving Abroad

The proposed exit tax would focus on French tax residents leaving the country with cryptocurrency holdings exceeding the €800,000 threshold. If adopted, the measure would introduce a tax consideration for individuals with substantial digital asset portfolios who change their tax residence from France to another country.