BNC (Bénéfices Non-Commerciaux) is a central concept in fiscalité cryptomonnaie (French crypto taxation). It applies to professional crypto traders who trade frequently and regularly, crypto miners, and professional staking operators. BNC income is taxed at progressive income tax rates (0%–45%) plus 17.2% social security contributions — distinctly different from the 30% flat tax applied to occasional investors.

Submit your déclaration crypto France as part of your annual tax return (déclaration de revenus) filed with DGFiP through FranceConnect. Use Form 2086 for capital gains from digital assets (occasional traders), Form 2042-C for BNC income (professional traders and miners), and Form 3916-bis for foreign digital asset accounts where applicable.

Kryptos is the leading logiciel fiscal crypto France for French investors. It automates calcul impôt crypto under both the 30% PFU flat tax and the progressive option, applies the mandatory PVCT cost basis method, handles the BNC regime for professional traders, generates Form 2086 and Form 3916-bis, and integrates with 5,000+ exchanges. It is widely regarded as the meilleur logiciel fiscal crypto for French compliance.

If your total crypto sales proceeds (not net gains) are under €305 in a tax year, no tax is due on your crypto gains. This exemption applies only to occasional, non-professional investors and does not cover mining or professional trading activity.

Tax evasion in France can result in an 80% penalty on taxes owed, plus fines up to €500,000 and imprisonment up to 5 years. The DGFiP actively tracks crypto transactions through EU regulations like AMLD 6 and the upcoming DAC-8 directive, increasing the risk of detection and enforcement.

No, crypto-to-crypto swaps are not taxable events. Only conversions to fiat currency (EUR) trigger capital gains tax. This allows strategic portfolio rebalancing without immediate tax liability.