France backs reporting of self-custodied crypto over €100K / budget process still decides

Key points

  • France's National Assembly adopted amendment 2701 with 150 votes for and 44 against
  • Reporting threshold for self-custodied crypto: €100,000, about $112,000
  • Measure is in the 2027 budget's first reading and must survive the final text
Alex Numeris
Alex Numeris•
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France's National Assembly voted on Tuesday, November 3, for an amendment to the 2027 finance bill that would require taxpayers to report self-custodied crypto holdings worth at least €100,000 (about $112,000) to the tax authorities. If you are a French taxpayer holding crypto in a wallet you control rather than on an exchange, the threshold targets you directly - provided the measure survives the rest of the budget process.

How the vote went

Amendment no. 2701, tabled by deputy Charles de Courson after article 32 of the bill, passed in public vote no. 9636 during the second sitting of Tuesday, November 3, 2026.

  • Voters: 202
  • Votes cast: 194
  • Absolute majority required: 98
  • For: 150
  • Against: 44
  • Abstentions: 8

The amendment cleared the absolute majority by 52 votes. Two deputies did not vote: Yaël Braun-Pivet, president of the National Assembly, and Marie-Agnès Poussier-Winsback, who chaired the sitting.

Who backed the amendment

Rassemblement National delivered 53 votes for and one against. La France insoumise, Socialistes et apparentés, Écologiste et Social, LIOT, GDR and non-attached deputies all voted in favor.

Group

For

Against

Abstentions

Rassemblement National

53

1

0

Ensemble pour la République

1

24

2

La France insoumise - NFP

22

0

0

Socialistes et apparentés

26

0

0

Droite Républicaine

4

11

2

Écologiste et Social

11

0

0

Les Démocrates

11

2

1

Horizons & Indépendants

4

2

2

LIOT

5

0

0

Gauche Démocrate et Républicaine

6

0

0

Union des droites pour la République

5

4

1

Non-attached

2

0

0

Charles de Courson, a member of the LIOT group, voted for his own amendment, as did all 5 deputies in the group.

Who voted against

Opposition was concentrated in Ensemble pour la République: 24 votes against, one for and two abstentions. Droite Républicaine split, with 4 for, 11 against and 2 abstentions.

The remaining votes against came from Les Démocrates (2), Horizons & Indépendants (2), Union des droites pour la République (4) and a single RN deputy, Kévin Mauvieux.

Where the measure stands

The vote took place in the first reading of the 2027 finance bill. The amendment has to be retained in the final text of the law to become a tax obligation.

Until then, the €100,000 threshold is a provision adopted by a single chamber, not a rule in force.

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