🔹 Who is this for?
This guide is for French residents who used Kryptos to track their crypto activity in 2024 and now want to file their taxes correctly using impots.gouv.fr.
It covers:
Capital gains from crypto (Form 2086)
Crypto income like staking and airdrops (BNC)
Foreign exchange declarations (3916-BIS)
Kryptos uses the PVCT (Portfolio Value at Cost Time) method, fully compliant with French tax authority rules.
📅 Before You Start
Make sure you have:
Logged into impots.gouv.fr
Your Kryptos capital gains report (Form 2086 export)
Your Kryptos income summary (if applicable)
Your list of accounts on foreign platforms (e.g., Binance, Crypto.com, Revolut)
📝 Step-by-Step: Filing with impots.gouv.fr
✅ Step 1: Start your declaration
Go to impots.gouv.fr
Click "Votre espace particulier" (Your personal space)
Log in using your numéro fiscal and password
Click "Accéder à la déclaration en ligne" (Access my declaration online)
Proceed through:
Étape 1 – Éléments préalables: Confirm or update basic info
Étape 2 – Renseignements personnels: Validate your personal details
✅ Step 2: Activate annexes (Déclaration des annexes)
In Étape 3 – Revenus et charges, click "Déclaration des Annexes" at the top
On the annex selection screen, check the following:
Purpose | French Label | Form |
Capital gains from crypto | "Déclaration des plus ou moins-values suite à cessions d’actifs numériques" | 2086 |
Used foreign exchanges | "Déclaration par un résident d’un compte ouvert, détenu..." (3916-BIS) | 3916-BIS |
Received staking/airdrops/etc. | "Revenus non commerciaux non professionnels" | 2042-C (BNC) |
💡 If you have other income, check the corresponding boxes too (e.g., "Plus-values et gains divers" or other salary/real estate income types).
Click "Valider" to confirm.
✅ Step 3: Fill Form 2086 (Déclaration des plus-values)
Use your Kryptos export to enter disposals in Formulaire n°2086.
Report only crypto → fiat disposals
Do not report crypto → crypto or crypto → stablecoins
Each row = 1 taxable disposal
Mapping Kryptos to Form 2086 fields:
Field | French Label | What to Enter from Kryptos |
211 | "Date de la cession" | Date of disposal (JJ/MM/AAAA) |
212 | "Valeur globale du portefeuille au moment de la cession" | Optional (not filled by Kryptos) |
213 | "Prix de cession" | Sale price (in EUR) |
214 | "Frais de cession" | Leave blank (fees not deductible) |
215 | "Prix de cession net des frais" | Auto-calculated (213 – 214) |
216 | "Soulte reçue ou versée lors de la cession" | Only if part of an exchange |
217 | "Prix net des soultes" | Auto-calculated (213 – 216 or 213 + 216) |
218 | "Prix net des frais et soultes" | Auto-calculated (213 – 214 – 216) |
220 | "Prix total d'acquisition" | Cost basis (from PVCT) |
221 | "Fractions de capital initial" | Leave blank unless advised |
222 | "Soultes reçues dans les échanges antérieurs" | Leave blank unless applicable |
223 | "Prix total d'acquisition net" | Auto (220 – 221 – 222) |
📌 Line 212 is optional during online filing but used in the formula: Gain = 218 – [(223 × 217) ÷ 212]. Recommended to include manually if available.
🖇️ If you have more than 200 disposals:
Scroll down to the "Pièces jointes" section
Click "Ajouter une pièce jointe"
Upload your Kryptos annex (.PDF or .CSV)
Choose type: "Autre pièce justificative"
✅ Step 4: Fill Form 3916-BIS (Foreign Crypto Platforms)
Declare accounts held on:
Binance, Revolut, Kraken, Crypto.com, etc.
Do NOT declare:
Self-custody wallets (MetaMask, Ledger, etc.)
Field | What to Select / Fill |
Titulaire | "Titulaire en propre du compte..." |
Usage | "Usage personnel exclusivement" |
Type de compte | "Compte d’actifs numériques" |
Nom du compte | Your identifier (e.g., email or account label) |
Date d'ouverture | Approximate open date (e.g., 01/01/2020) |
Pays | Country (e.g., ÉTATS-UNIS, SINGAPOUR) |
Adresse | Company name, street, postal code, city, country |
Website | Platform’s official URL (e.g., https://binance.com) |
Repeat this step for all custodial platforms.
✅ Step 5: Declare Crypto Income (BNC – Revenus non commerciaux)
If you received:
Staking rewards
Airdrops (Arbitrum, Optimism, etc.)
Yield farming income
Validator rewards
Referral/affiliate bonuses
Then declare under micro-BNC regime:
Income Amount | Field to Fill | Note |
< €78,000 | Case 5KU | Régime déclaratif spécial (micro-BNC) |
> €78,000 | Case 5JG | Régime de la déclaration contrôlée |
Steps:
Go to Formulaire 2042-C
Find section "Revenus et plus-values des professions non salariées (cases avec 5...)"
Fill in the appropriate case above based on your income level
💡 Only 66% is taxable under the micro-BNC regime Taxed at income tax scale + 17.2% social charges
Kryptos computes income value in EUR using PVCT (price at time of receipt).
🚫 Do NOT Declare:
Crypto-to-crypto or crypto-to-stablecoin
Wallet-to-wallet transfers
Hardware or software wallets on Form 3916-BIS
Testnet rewards or airdrops with no clear market value
🌟 Final Tips
If 2086 field 212 is missing, you're still allowed to file online
Include annexes as PDF/CSV for more than 200 disposals
Retain reports for DGFiP audit
Kryptos supports PVCT, fully compliant with BOFiP
For edge cases or uncertainty, consult Kryptos support or a tax advisor
Stay compliant and transparent. Kryptos is here to help