{"id":1506,"date":"2025-12-19T16:31:55","date_gmt":"2025-12-19T15:31:55","guid":{"rendered":"https:\/\/www.jbla-avocat.com\/?p=1506"},"modified":"2026-02-16T18:02:07","modified_gmt":"2026-02-16T17:02:07","slug":"plus-values-crypto-plfss-2026","status":"publish","type":"post","link":"https:\/\/www.jbla-avocat.com\/en\/plus-values-crypto-plfss-2026\/","title":{"rendered":"Plus-values crypto et PLFSS 2026 : ce qui change avec la hausse de la CSG, ce qui ne change pas, et ce qu\u2019il faut arbitrer\u00a0"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1506\" class=\"elementor elementor-1506\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-266a4e51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"266a4e51\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1428748a\" data-id=\"1428748a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-471066e7 elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"471066e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-user-circle\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm0 96c48.6 0 88 39.4 88 88s-39.4 88-88 88-88-39.4-88-88 39.4-88 88-88zm0 344c-58.7 0-111.3-26.6-146.5-68.2 18.8-35.4 55.6-59.8 98.5-59.8 2.4 0 4.8.4 7.1 1.1 13 4.2 26.6 6.9 40.9 6.9 14.3 0 28-2.7 40.9-6.9 2.3-.7 4.7-1.1 7.1-1.1 42.9 0 79.7 24.4 98.5 59.8C359.3 421.4 306.7 448 248 448z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60344f71 elementor-widget elementor-widget-jkit_post_title\" data-id=\"60344f71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module___6a1bae0369527\" ><h1 class=\"post-title style-color \">Plus-values crypto et PLFSS 2026 : ce qui change avec la hausse de la CSG, ce qui ne change pas, et ce qu\u2019il faut arbitrer\u00a0<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-496ed735 elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"496ed735\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__1_6a1bae0369cca\" ><p class=\"post-author \">JBLA<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39c9c31a elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"39c9c31a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4853bc02 elementor-widget__width-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"4853bc02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da60809 elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"2da60809\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__2_6a1bae036a397\" ><p class=\"post-date \">19\/12\/2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46757efe elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"46757efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__3_6a1bae036aab2\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"1204\" height=\"590\" src=\"https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2026\/01\/jbla.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"Plus-values crypto et PLFSS 2026\" srcset=\"https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2026\/01\/jbla.jpg 1204w, https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2026\/01\/jbla-300x147.jpg 300w, https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2026\/01\/jbla-1024x502.jpg 1024w, https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2026\/01\/jbla-768x376.jpg 768w, https:\/\/www.jbla-avocat.com\/wp-content\/uploads\/2026\/01\/jbla-18x9.jpg 18w\" sizes=\"(max-width: 1204px) 100vw, 1204px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-eb8affc e-flex e-con-boxed e-con e-parent\" data-id=\"eb8affc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f9a573 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"4f9a573\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Aucun titre n\\u2019a \\u00e9t\\u00e9 trouv\\u00e9 sur cette 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role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__4f9a573\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__4f9a573\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__4f9a573\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d66ca46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d66ca46\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59d85c6c\" data-id=\"59d85c6c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6790bcd9 elementor-widget elementor-widget-text-editor\" data-id=\"6790bcd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Pr\u00eat familial et fiscalit\u00e9 patrimoniale<\/h2>\n\n<p>Le <b>pr\u00eat familial<\/b> est un outil fr\u00e9quent en <b>fiscalit\u00e9 patrimoniale<\/b>, notamment pour <b>financer une acquisition immobili\u00e8re<\/b> lorsque le recours au cr\u00e9dit bancaire est difficile ou lorsque la famille souhaite organiser un soutien financier rapide. Sur le papier, le raisonnement est simple : il ne s\u2019agit pas d\u2019une donation mais d\u2019un pr\u00eat, donc l\u2019op\u00e9ration serait \u00ab neutre \u00bb fiscalement.<\/p>\n\n<p>Cette approche est souvent vraie en principe. Mais elle devient nettement plus fragile lorsque le pr\u00eateur est une personne \u00e2g\u00e9e, et que l\u2019emprunteur est un descendant ou un proche apparent\u00e9. Dans ce contexte, l\u2019administration fiscale ne s\u2019arr\u00eate pas \u00e0 l\u2019intitul\u00e9. Elle cherche \u00e0 comprendre si le remboursement est cr\u00e9dible, \u00e9conomiquement et concr\u00e8tement, dans la dur\u00e9e. Votre <a href=\"https:\/\/www.jbla-avocat.com\/\">avocat fiscaliste<\/a> vous en dit plus \u00e0 ce sujet.<\/p>\n\n<h2>Le cadre juridique et fiscal du pr\u00eat familial<\/h2>\n\n<p>Un pr\u00eat familial est, juridiquement, un pr\u00eat d\u2019argent consenti par un proche, dont les conditions peuvent \u00eatre librement fix\u00e9es : montant, dur\u00e9e, modalit\u00e9s de remboursement, et \u00e9ventuellement taux d\u2019int\u00e9r\u00eat. Il peut m\u00eame \u00eatre pr\u00e9vu sans int\u00e9r\u00eats. Tant que l\u2019obligation de restitution est r\u00e9elle et respect\u00e9e, il ne s\u2019agit ni d\u2019un revenu imposable pour l\u2019emprunteur, ni d\u2019un transfert taxable en droits de donation.<\/p>\n\n<p>En pratique, ce caract\u00e8re \u00ab neutre \u00bb suppose un minimum de formalisme et de tra\u00e7abilit\u00e9. D\u2019abord sur le plan civil, parce qu\u2019un \u00e9crit est requis au-del\u00e0 de 1 500 \u20ac pour pouvoir prouver l\u2019existence du pr\u00eat. Ensuite sur le plan fiscal, parce que les pr\u00eats entre particuliers d\u2019un montant total sup\u00e9rieur \u00e0 5 000 \u20ac doivent \u00eatre d\u00e9clar\u00e9s \u00e0 l\u2019administration via le formulaire 2062, d\u00e9pos\u00e9 avec la d\u00e9claration annuelle de revenus. Le d\u00e9faut de d\u00e9claration expose \u00e0 <b>une amende forfaitaire de 150 \u20ac<\/b> en cas d\u2019omission ou d\u2019inexactitude.<\/p>\n\n<h2>Pourquoi l\u2019\u00e2ge du pr\u00eateur change la lecture du risque<\/h2>\n\n<p>Lorsque le pr\u00eateur est \u00e2g\u00e9, le sujet implicite n\u2019est plus seulement l\u2019existence d\u2019un contrat. La question devient celle de la vraisemblance du remboursement. En pratique, un pr\u00eat \u00e0 long terme, consenti par un pr\u00eateur en fin de vie statistique, \u00e0 un h\u00e9ritier pr\u00e9somptif, et dont les remboursements sont faibles ou inexistants, peut \u00eatre interpr\u00e9t\u00e9 comme une transmission anticip\u00e9e masqu\u00e9e par un habillage juridique.<\/p>\n\n<p>Ce point est tr\u00e8s clairement illustr\u00e9 par la jurisprudence. Dans un arr\u00eat du 8 f\u00e9vrier 2017, la Cour de cassation a valid\u00e9 la requalification en donation de pr\u00eats familiaux successifs consentis sans int\u00e9r\u00eats par une m\u00e8re \u00e2g\u00e9e de 99 ans \u00e0 son fils, en relevant notamment l\u2019absence de terme, l\u2019absence d\u2019int\u00e9r\u00eats, la r\u00e9p\u00e9tition des avances et l\u2019absence totale de remboursement. L\u2019id\u00e9e centrale est simple : un pr\u00eat suppose une restitution certaine. Lorsque la restitution devient improbable, l\u2019intention lib\u00e9rale peut \u00eatre retenue.<\/p>\n\n<h2>Ce que l\u2019administration analyse concr\u00e8tement<\/h2>\n\n<p>En cas de <b>contr\u00f4le<\/b>, l\u2019administration mobilise un faisceau d\u2019indices. Aucun crit\u00e8re n\u2019est toujours d\u00e9cisif isol\u00e9ment. En revanche, leur accumulation peut conduire \u00e0 une requalification. Les points classiquement examin\u00e9s sont l\u2019\u00e2ge du pr\u00eateur, la nature du lien familial, l\u2019absence ou la faiblesse des remboursements, l\u2019absence d\u2019int\u00e9r\u00eats, la pluralit\u00e9 d\u2019avances, une \u00e9ch\u00e9ance lointaine ou conditionn\u00e9e \u00e0 un \u00e9v\u00e8nement incertain, l\u2019absence de garanties, et surtout la <b>situation patrimoniale de l\u2019emprunteur<\/b>, autrement dit sa capacit\u00e9 objective \u00e0 rembourser.<\/p>\n\n<p>La <b>capacit\u00e9 de remboursement<\/b> n\u2019est pas une consid\u00e9ration th\u00e9orique. C\u2019est souvent le c\u0153ur du dossier. Si, au moment de la conclusion du pr\u00eat, l\u2019emprunteur ne dispose pas de revenus suffisants, d\u2019\u00e9pargne, ni d\u2019un plan financier cr\u00e9dible permettant d\u2019amortir le capital, l\u2019administration pourra soutenir que le pr\u00eat n\u2019est qu\u2019un support formel et qu\u2019il s\u2019agit, en substance, d\u2019une lib\u00e9ralit\u00e9 d\u00e9guis\u00e9e.<\/p>\n\n<p>Dans la note de travail du <a href=\"https:\/\/www.jbla-avocat.com\/\">cabinet JBLA<\/a> consacr\u00e9e \u00e0 un projet d\u2019acquisition immobili\u00e8re financ\u00e9 par un ascendant, le risque est pr\u00e9cis\u00e9ment rattach\u00e9 \u00e0 la combinaison de l\u2019\u00e2ge du pr\u00eateur, du lien familial direct avec un h\u00e9ritier pr\u00e9somptif et de la capacit\u00e9 de remboursement des emprunteurs.<\/p>\n\n<h2>La cons\u00e9quence d\u2019une requalification en donation<\/h2>\n\n<p>La requalification n\u2019est pas neutre. Elle peut entra\u00eener l\u2019exigibilit\u00e9 de droits de donation, calcul\u00e9s selon le lien de parent\u00e9, augment\u00e9s d\u2019int\u00e9r\u00eats de retard et, dans certains cas, de p\u00e9nalit\u00e9s importantes.<\/p>\n\n<p>Le risque est d\u2019autant plus sensible que ces remises en cause interviennent souvent tardivement, \u00e0 l\u2019occasion d\u2019un contr\u00f4le ou d\u2019un d\u00e9c\u00e8s, lorsque le dossier doit \u00eatre \u00ab racont\u00e9 \u00bb et justifi\u00e9, pi\u00e8ces \u00e0 l\u2019appui, plusieurs ann\u00e9es apr\u00e8s sa mise en place.<\/p>\n\n<p>Dans certaines situations, l\u2019administration peut mobiliser la proc\u00e9dure de r\u00e9pression de l\u2019abus de droit pr\u00e9vue \u00e0 l\u2019article L. 64 du LPF, avec un r\u00e9gime de sanctions particuli\u00e8rement lourd, la p\u00e9nalit\u00e9 pouvant, par principe, atteindre 80 % des droits rappel\u00e9s.<\/p>\n\n<h2>Ce qu\u2019il faut arbitrer en amont<\/h2>\n\n<p>Avant de retenir un pr\u00eat familial lorsqu\u2019un ascendant \u00e2g\u00e9 finance une acquisition, il est utile de se poser trois questions simples.<\/p>\n\n<p>La premi\u00e8re est celle de la cr\u00e9dibilit\u00e9 du remboursement. Est-ce qu\u2019il existe des ressources r\u00e9currentes permettant de servir des \u00e9ch\u00e9ances qui ont un sens au regard du capital pr\u00eat\u00e9 ? Est-ce qu\u2019il existe un plan coh\u00e9rent, document\u00e9, et r\u00e9aliste ?<\/p>\n\n<p>La deuxi\u00e8me est celle de la preuve dans le temps. Un contrat \u00e9crit, un \u00e9ch\u00e9ancier, des remboursements effectifs, et une tra\u00e7abilit\u00e9 bancaire continue sont ce qui prot\u00e8ge r\u00e9ellement, plus que l\u2019intitul\u00e9 du montage.<\/p>\n\n<p>La troisi\u00e8me est celle des alternatives, notamment lorsque le remboursement appara\u00eet structurellement improbable. Dans certains contextes, une donation pr\u00e9alable en num\u00e9raire peut \u00eatre plus lisible et plus s\u00e9curis\u00e9e en fiscalit\u00e9 patrimoniale, sous r\u00e9serve d\u2019une analyse compl\u00e8te des r\u00e8gles de territorialit\u00e9, des obligations d\u00e9claratives et, le cas \u00e9ch\u00e9ant, d\u2019une coordination internationale.<\/p>\n\n<h2>Pr\u00e9-contentieux et contentieux fiscal<\/h2>\n\n<p>Ce type de montage est typiquement celui qui se joue au stade du pr\u00e9-contentieux : demandes de justifications, \u00e9changes avec le service, discussion sur la r\u00e9alit\u00e9 des flux et la coh\u00e9rence \u00e9conomique. Lorsque le dossier est mal document\u00e9, l\u2019enjeu devient rapidement contentieux, avec une bataille de preuve. \u00c0 l\u2019inverse, lorsque l\u2019histoire est coh\u00e9rente et objectivement d\u00e9montrable, le risque se r\u00e9duit fortement.<\/p>\n\n<h2>Conclusion et points de vigilance<\/h2>\n\n<p>En fiscalit\u00e9 patrimoniale, le pr\u00eat familial n\u2019est pas un probl\u00e8me en soi. Le risque na\u00eet lorsque le pr\u00eat, en particulier consenti par une personne \u00e2g\u00e9e \u00e0 un h\u00e9ritier pr\u00e9somptif, n\u2019a plus les attributs d\u2019une dette r\u00e9elle, exigible, et remboursable.<\/p>\n\n<p>Le point de vigilance n\u2019est donc pas seulement de \u00ab faire un contrat \u00bb. Il consiste \u00e0 construire un sch\u00e9ma cr\u00e9dible, \u00e0 assurer une tra\u00e7abilit\u00e9 parfaite, et \u00e0 arbitrer, en amont, entre pr\u00eat, donation, ou combinaison des deux, en fonction des objectifs familiaux et des risques.<\/p>\n\n<p>Le <b>cabinet JBLA<\/b> accompagne ses clients sur ces sujets, tant en <b>conseil en fiscalit\u00e9 patrimoniale<\/b> (structuration, formalisation et s\u00e9curisation des flux) qu\u2019en <b>pr\u00e9-contentieux et contentieux fiscal<\/b> en cas de contr\u00f4le ou de remise en cause.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc459b4 elementor-widget elementor-widget-heading\" data-id=\"2dc459b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La r\u00e9forme du PLFSS 2026 : hausse de la CSG act\u00e9e <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2581ea64 elementor-widget elementor-widget-text-editor\" data-id=\"2581ea64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Le Projet de loi de financement de la s\u00e9curit\u00e9 sociale pour 2026, d\u00e9finitivement adopt\u00e9 en d\u00e9cembre, pr\u00e9voit une augmentation de la Contribution sociale g\u00e9n\u00e9ralis\u00e9e applicable aux revenus du capital. Le taux de la CSG passe ainsi de 9,2 % \u00e0 10,6 %, soit une hausse de 1,4 point.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Cette augmentation concerne l\u2019ensemble des revenus du patrimoine soumis aux pr\u00e9l\u00e8vements sociaux, y compris les plus-values de cession de\u00a0crypto-actifs. Le texte ne modifie ni l\u2019assiette, ni le fait g\u00e9n\u00e9rateur, ni les r\u00e8gles de calcul pr\u00e9vues \u00e0 l\u2019article 150 VH bis du CGI. Il agit exclusivement sur le taux.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">En cons\u00e9quence, le taux global d\u2019imposition applicable aux plus-values crypto soumises au PFU passe de 30 % \u00e0 31,4 % \u00e0 compter des cessions r\u00e9alis\u00e9es en 2026.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6f7c23 elementor-widget elementor-widget-heading\" data-id=\"d6f7c23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cons\u00e9quences chiffr\u00e9es et port\u00e9e r\u00e9elle de la hausse <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96db765 elementor-widget elementor-widget-text-editor\" data-id=\"96db765\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">L\u2019impact est m\u00e9canique. Pour une plus-value de 100 000 \u20ac, l\u2019imposition globale passe de 30 000 \u20ac \u00e0 31 400 \u20ac, soit un surco\u00fbt de 1 400 \u20ac, imputable exclusivement \u00e0 la hausse de la CSG.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ce rench\u00e9rissement est silencieux, car il ne r\u00e9sulte pas d\u2019une r\u00e9forme cibl\u00e9e du r\u00e9gime crypto, mais d\u2019un ajustement transversal des pr\u00e9l\u00e8vements sociaux. Il n\u2019en demeure pas moins significatif pour les contribuables r\u00e9alisant des arbitrages importants ou des cessions concentr\u00e9es.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00c0 noter que les contribuables ayant opt\u00e9 pour l\u2019imposition au bar\u00e8me progressif de l\u2019imp\u00f4t sur le revenu sont \u00e9galement concern\u00e9s. La hausse de la CSG se traduit, pour eux, par une augmentation du taux global des pr\u00e9l\u00e8vements sociaux, port\u00e9 \u00e0 18,6 %.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b593c0 elementor-widget elementor-widget-heading\" data-id=\"2b593c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ce qui ne change pas malgr\u00e9 le PLFSS 2026 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8d20fc elementor-widget elementor-widget-text-editor\" data-id=\"c8d20fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">La r\u00e9forme n\u2019affecte pas les fondements du r\u00e9gime des plus-values crypto. Les \u00e9changes crypto-crypto demeurent non imposables. Le seuil d\u2019exon\u00e9ration annuelle de 305 \u20ac pr\u00e9vu par l\u2019article 150 VH bis du CGI est maintenu. Les modalit\u00e9s d\u00e9claratives restent identiques.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Il ne s\u2019agit donc ni d\u2019un durcissement structurel ni d\u2019une remise en cause du r\u00e9gime sp\u00e9cifique applicable aux\u00a0crypto-actifs. La r\u00e9forme agit exclusivement sur le niveau de la pression fiscale marginale lors de la sortie vers\u00a0le fiat.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cea1f2 elementor-widget elementor-widget-heading\" data-id=\"5cea1f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Enjeux pratiques et arbitrages \u00e0 anticiper <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fc9b28 elementor-widget elementor-widget-text-editor\" data-id=\"7fc9b28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">La hausse de la CSG invite \u00e0 int\u00e9grer davantage la fiscalit\u00e9 dans les d\u00e9cisions de cession. Lorsque les montants en jeu sont significatifs, le diff\u00e9rentiel de taux peut peser dans l\u2019arbitrage entre conservation, cession fractionn\u00e9e ou sortie globale.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Elle renforce \u00e9galement l\u2019importance de la documentation des op\u00e9rations, dans un contexte de contr\u00f4le accru des flux crypto par l\u2019administration fiscale. La tra\u00e7abilit\u00e9 des acquisitions, des conversions et des cessions devient d\u00e9terminante pour s\u00e9curiser le calcul de la plus-value et \u00e9viter toute reconstitution d\u00e9favorable.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Pour les contribuables en mobilit\u00e9 internationale, cette \u00e9volution doit \u00eatre mise en perspective avec les r\u00e8gles de r\u00e9sidence fiscale et les conventions applicables. Une hausse des pr\u00e9l\u00e8vements sociaux fran\u00e7ais peut accentuer les \u00e9carts avec certains r\u00e9gimes \u00e9trangers, sous r\u00e9serve d\u2019une analyse rigoureuse du faisceau d\u2019indices de r\u00e9sidence.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Enfin, cette r\u00e9forme rappelle que\u00a0la\u00a0<\/span><a href=\"https:\/\/www.jbla-avocat.com\/avocat-crypto\/\"><span data-contrast=\"none\">fiscalit\u00e9 des\u00a0crypto-actifs<\/span><\/a><span data-contrast=\"auto\">\u00a0s\u2019inscrit d\u00e9sormais pleinement dans le droit commun des revenus du capital. Elle n\u2019est plus un r\u00e9gime p\u00e9riph\u00e9rique, mais un compartiment int\u00e9gr\u00e9, expos\u00e9 aux ajustements g\u00e9n\u00e9raux de la fiscalit\u00e9 patrimoniale.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e0239f elementor-widget elementor-widget-heading\" data-id=\"6e0239f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion et points de vigilance <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf3e0f9 elementor-widget elementor-widget-text-editor\" data-id=\"cf3e0f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Le message est clair. Le PLFSS 2026 n\u2019a pas modifi\u00e9 le r\u00e9gime juridique des plus-values crypto, mais il en a augment\u00e9 le co\u00fbt fiscal. La flat\u00a0tax\u00a0applicable aux cessions passe \u00e0 31,4 %, sous l\u2019effet exclusif de la hausse de la CSG.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Dans ce contexte, la question n\u2019est pas seulement de conna\u00eetre le taux applicable, mais d\u2019anticiper les sorties, de s\u00e9curiser les calculs et d\u2019int\u00e9grer la fiscalit\u00e9 crypto dans une r\u00e9flexion patrimoniale globale. La fiscalit\u00e9 des\u00a0crypto-actifs\u00a0reste lisible. Elle est d\u00e9sormais plus lourde.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17906c95 elementor-widget elementor-widget-jkit_post_comment\" data-id=\"17906c95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_comment.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-comment jeg_module__4_6a1bae036de66\" ><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6008d23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6008d23\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a152281\" data-id=\"a152281\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a93e42a elementor-widget__width-auto e-transform elementor-widget elementor-widget-jkit_button\" data-id=\"3a93e42a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:-5,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__5_6a1bae036e97b\" ><a href=\"https:\/\/www.jbla-avocat.com\/contact\/\" class=\"jkit-button-wrapper\">D&#039;autres interrogations<i aria-hidden=\"true\" class=\"jki jki-right-arrow-light\"><\/i><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-68573699\" data-id=\"68573699\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L\u2019article 150-0 B ter du CGI permet, en cas d\u2019apport de titres \u00e0 une holding contr\u00f4l\u00e9e, de placer la plus-value d\u2019apport en report d\u2019imposition. Si la holding c\u00e8de les titres apport\u00e9s dans les trois ans, le maintien du report suppose un r\u00e9investissement d\u2019au moins 60 % du prix de cession dans des actifs \u00e9ligibles, dans un d\u00e9lai de deux ans. <\/p>","protected":false},"author":1,"featured_media":1509,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1506","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Plus-values crypto et PLFSS 2026 \u202f\u2013 Cabinet JBLA<\/title>\n<meta name=\"description\" content=\"Le Cabinet JBLA vous explique ce qui change avec la hausse de la CSG, ce qui ne change pas, et ce qu\u2019il faut arbitrer\" \/>\n<meta name=\"robots\" content=\"index, follow, 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