New obligations under the 2025 Finance Act regarding crypto assets

revenu passif crypto

The Finance Act for 2025 transposes DAC 8 and imposes new reporting obligations on crypto-asset service providers (PSAP). 

Starting January 1, 2026, these players will have to send the tax office detailed info on the transactions their users make.

Scope of application and reporting obligations

The first declaration must be filed in 2027. 

PSCAs are liable to penalties of up to €2 million in the event of non-compliance. This measure enhances tax transparency in the world of digital assets.

revenu passif crypto
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