The law on combating social and tax fraud, adopted and brought into force at the end of June 2026, simplifies the seizure of cryptocurrencies held on platforms in France. Tax authorities can now more easily access wallets held by crypto-asset service providers, seize them and sell the assets to recover tax debt. However, the holder has an initial period in which to choose when to sell, after which the provider may carry out the transaction and the proceeds are immediately assigned to the French Treasury. The mechanism does not yet apply to self-custody wallets or hardware wallets, while its application to foreign platforms remains legally uncertain.
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