The finance committee of the French National Assembly has adopted several amendments regarding the taxation of crypto-assets under the PLF 2027. Deputies authorized the carryforward of capital losses on digital assets for ten years, aligning the tax regime of cryptocurrencies with that of traditional securities. However, capital gains from conversions into MiCA-regulated stablecoins will be taxed starting January 1, 2027. The exit tax has also been extended to latent capital gains on crypto-assets exceeding 800,000 euros in case of transfer of tax residence outside France. These committee votes are not final and must be confirmed in public session starting October 12.
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