Download complete, machine-readable records from every exchange and wallet you used, then reconcile them before calculating French taxable disposals. A CSV is only an evidence file; it is not a French tax calculation. For a private investor, the resulting figures generally go on form 2086, with the annual net gain or loss carried to line 3AN or 3BN of the online return. The exact form year and rules must match the income year you are filing.
What you are actually preparing for the French return
French tax reporting starts with identifying disposals, not with downloading a convenient account statement. The Direction générale des Finances publiques (DGFiP) says an individual managing private digital assets calculates taxable gains on declaration 2086. In the online return, the annual net amount is transferred to line 3AN when it is a gain or 3BN when it is a loss. The form vintage and instructions can change, so verify the version for the income year concerned.
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DGFiP guidance modified on 17 July 2026 describes the private-asset-management flat tax (PFU) as 31.4%: 12.8% income tax plus 18.6% social contributions. It also describes an option for the progressive income-tax scale. That rate is a statement of the cited 2026 guidance, not a promise that the same rate applies to every earlier or later year.
Which disposals are normally relevant
- A sale of digital assets for legal tender.
- Using digital assets to buy goods or services other than digital assets.
- An exchange for another digital asset when there is additional cash or another form of “boot”.
French rules describe crypto-to-crypto exchanges without boot as benefiting from a deferral of taxation. You still need to retain those trades because they affect your holdings, acquisition history and later calculations.
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The €305 threshold is based on sale proceeds
The 2026 income-tax brochure says that when a household’s total prices for relevant disposals do not exceed €305 during the tax year, the gains are exempt. The threshold concerns the combined disposal prices, not the amount of profit. The same brochure says the 2086 form must still be filed when proceeds are below €305. Do not use a €305 profit figure as a shortcut.
Build a complete record set before downloading anything
Make an inventory for the entire calendar year and for the periods immediately before and after it when a transfer might cross the boundary. Include accounts that are now closed or that you no longer use.
- Every exchange account and sub-account, including institutional or “pro” interfaces.
- Old platforms from which you moved assets during the year.
- Self-custody wallets and hardware-wallet addresses.
- Deposits from banks or other exchanges.
- Withdrawals to other exchanges, wallets or bank accounts.
- Spot, margin, derivatives, staking, mining, rewards, airdrops and referral activity where applicable.
- Trading fees, withdrawal fees and network fees shown by the platform.
- Fiat conversion records and the currency used for each amount.
An exchange can only export activity that occurred on that exchange. A wallet transfer may appear as a withdrawal in one account and a deposit in another, while the blockchain record may be the only evidence for a self-custody transaction. A tax summary that omits wallet activity or an old account cannot be treated as your complete history.
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- List accounts and custody locations. Write down the platform, account or sub-account name, wallet address where relevant, and the dates used. Request exports before closing an account or losing access.
- Choose the widest available date range. Cover the whole calendar year. If a platform imposes a maximum range, use adjacent files with a small overlap so you can check that no transaction falls between them.
- Download raw records, not only a tax summary. Obtain trades and a ledger or account-history export where available. A summary can omit deposits, withdrawals, fees, rewards or internal transfers.
- Preserve the originals. Save the downloaded files unchanged. Create a separate working copy for sorting, conversion or import into accounting software.
- Record a manifest. For each file note the exchange, account, export type, date range, download date, file name and timestamp timezone.
- Check the columns. Retain order IDs, transaction IDs, timestamps, asset quantities, execution prices, fiat values, fees, fee currency and deposit or withdrawal references.
- Reconcile all venues. Match withdrawals to deposits, exchange-to-wallet transfers and activity on other platforms. Investigate unexplained deposits before treating them as purchases or income.
- Classify disposals under the French rules. Separate legal-tender sales, purchases of goods or services and crypto-to-crypto exchanges with boot from non-taxable deferred exchanges.
- Calculate the annual result using the applicable portfolio method. Use the official 2086 instructions for the income year; a CSV does not perform this calculation for you.
- File the correct forms. Transfer the annual net amount from 2086 to 3AN or 3BN in the online return and complete any required account declaration.
Exchange-specific export instructions
Coinbase
- Open Coinbase Taxes.
- Select Documents.
- Download the reports covering the required year and retain the original files.
Coinbase states that its tax reports cover Coinbase.com activity. They do not include Coinbase Wallet or Coinbase Pro history. Obtain wallet records separately and download legacy Coinbase Pro history while it remains accessible; the help material says that access is available until 2027. Non-US customers can use Coinbase transaction-history reports to help meet local tax obligations, but US tax forms are not the French 2086 declaration.
Binance spot history
- Open Profile → Orders → Spot Order → Trade History.
- Select Export Trade History.
- Set the required dates, generate the statement and download the CSV.
The spot-history guidance says that activity after 13 July 2017 can be generated for a maximum one-year range per statement. It limits users to five generated statements per month, and download links remain available for seven days. Recent spot history in the mobile route supports up to six months and 10,000 data points per export. Binance displays this history in UTC+0. Keep that timezone in your manifest and convert only when you have documented the conversion; do not silently reinterpret timestamps as French local time. Interface labels and account access can change.
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Kraken Pro
- Open the profile menu and choose Statements.
- Select Export statement.
- Request Trades, Ledger, or both.
- Set the date range and filters, choose CSV and submit the request.
Kraken distinguishes trade-execution exports from ledger exports. Trades show executions; ledgers include deposits, withdrawals, fees and other balance changes. Requests can take from several minutes to as long as a week, and completed exports remain available for 14 days. Request them early enough to allow for that processing window.
How the main export choices differ
| Platform | Record emphasized in the guidance | Important limits or omissions | Retention or timing |
|---|---|---|---|
| Coinbase | Tax Center documents and transaction-history reports for Coinbase.com | Coinbase Wallet and Coinbase Pro history require separate records; US forms are not French form 2086 | Legacy Coinbase Pro access is stated as available until 2027 |
| Binance spot | Spot trade-history CSV | Maximum one year per generated statement; five generated statements per month; mobile route up to six months and 10,000 data points | History shown in UTC+0; download links retained for seven days |
| Kraken Pro | Separate Trades and Ledger exports | Trades alone do not provide the ledger-wide deposits, withdrawals and fees | Requests may take minutes to one week; files available for 14 days |
These are platform-specific instructions, not a universal exchange standard. Other services may use different menus, date limits, timezones or file formats. Always inspect the export itself.
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Match transfers instead of counting them as sales
A transfer from your exchange account to your own wallet is not automatically a disposal. Match the outgoing transaction with the incoming transaction, using the timestamp, asset, quantity, network and transaction ID where available. The same movement may otherwise be counted twice or mistaken for a new acquisition.
Do the same for exchange-to-exchange transfers. If the receiving platform shows a deposit but the sending platform’s withdrawal is absent, obtain the missing record or blockchain evidence. An unexplained deposit can make your acquisition history impossible to support.
Keep a working data dictionary
- Standardize asset symbols, but preserve the original symbol in a separate column.
- Keep the original timestamp and timezone, then create a converted timestamp only if needed.
- Record whether a quantity is gross, net of fees, or a fee itself.
- Identify fiat currency for every value; do not assume that a number labelled “price” is euros.
- Retain the platform’s order and transaction IDs so an entry can be traced back to the original file.
Look for common gaps
- Deposits that have no corresponding purchase or transfer record.
- Withdrawals omitted because only a trades export was downloaded.
- Fees charged in a different asset from the traded asset.
- Rewards, staking or mining receipts mixed into trade rows.
- Duplicate rows created by overlapping date-range exports.
- Transactions on a wallet or old platform absent from the current exchange account.
Do not delete duplicates blindly. Mark the duplicate reason and retain the original rows in an archive. Your working file should show how each adjustment was made.
Classify transactions under French rules
After reconciliation, label each disposal by what you received. A sale for euros or another legal tender is a disposal. Spending crypto on a non-digital good or service is a disposal. A crypto-to-crypto exchange without boot is described as tax-deferred, but it remains part of the holding history. An exchange involving boot needs to be assessed under the applicable rules.
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Calculate the result and complete form 2086
French private-investor calculations use a portfolio-based method described in the DGFiP material. In practical terms, the calculation requires both the value received at each relevant disposal and the acquisition history and value of the digital-asset portfolio at that point. A trades-only CSV cannot supply that information reliably when assets moved between venues or wallets.
- Use your reconciled records to identify every relevant disposal and its proceeds.
- Establish the acquisition and portfolio information required by the 2086 instructions, including assets held outside the exchange being reviewed.
- Apply the portfolio method for each disposal in the applicable form vintage.
- Net the annual results as instructed and retain the supporting transaction schedule.
- Enter the annual net gain on 3AN or the annual net loss on 3BN when filing online.
The DGFiP’s 2026 brochure states, in substance, that the taxable gain must be calculated on declaration 2086 and reported on line 3AN of form 2042 C. Use the current official instructions rather than copying a formula from an older year.
Check whether a foreign-account declaration is also required
A qualifying digital-asset account held outside France can create a separate 3916/3916 bis reporting obligation in addition to the gains calculation. DGFiP guidance states that an individual holding an account for digital assets on a platform located abroad must declare it. The brand name alone does not establish where an account is legally held, so determine the platform’s relevant legal location and whether the account meets the reporting conditions for the year.
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1Repair Windows errors before they cause bigger problems2Scan for outdated or missing drivers - takes under a minute3Clear out junk files and repair common Windows errorsKeep the account declaration separate in your checklist: form 2086 calculates disposals, while 3916/3916 bis concerns reportable accounts. Complete the version required for the income year.
Cases that need a different analysis
- Professional-like trading: DGFiP indicates that activity may fall under non-commercial profits (BNC) rather than the private-asset regime.
- Commercial trading: Some activity may be categorized under commercial profits (BIC).
- Mining or staking income: The guidance identifies mining and staking income as requiring BNC analysis; do not automatically treat receipts as ordinary purchase lots.
- Multiple taxpayers or joint ownership: Confirm whose account, assets and filing obligation are involved.
If your facts fit one of these categories, the private-investor export workflow is still useful for preserving evidence, but the classification and tax forms need separate professional analysis.
Retention, security and auditability
Store the untouched CSVs, a read-only PDF or screenshot of important account settings where useful, your manifest, reconciliation notes and the final calculation schedule together. Keep at least two independent backups. A USB drive can be one optional offline backup, but it is not a tax requirement or a substitute for checking the files.
- Encrypt backups that contain account identifiers, balances or transaction history.
- Do not email raw exports without protection or upload them to an untrusted service.
- Keep a copy before editing dates, symbols or fee fields.
- Document every manual correction and link it to an order, ledger or blockchain reference.
- Retain records for the period required by the applicable French record-keeping rules.
Troubleshooting export problems
The platform will not generate the full year
Split the year into the platform’s permitted ranges, overlap adjacent files slightly, and maintain a manifest. Binance’s stated one-year statement limit and monthly generation cap make early planning important. For a delayed Kraken request, allow up to the stated one-week processing period and download the file within its 14-day availability window.
The CSV contains trades but no deposits or withdrawals
Request a ledger or account-history export. Kraken explicitly separates Trades from Ledger. On other platforms, look for deposits, withdrawals, transfers, fees and rewards as separate report types. Then obtain wallet records for activity that never occurred on the exchange.
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The tax report does not match your account
Check whether it covers only one legal entity, account, product or custody service. Coinbase’s materials specifically exclude Coinbase Wallet and Coinbase Pro from Coinbase Taxes coverage. Add those records separately and remove any duplicate movement when reconciling.
Timestamps appear to be wrong
Read the export’s timezone definition first. Binance’s spot history is shown in UTC+0. Preserve that original value, convert consistently if required, and note the method in your manifest. Do not change a timestamp merely because it falls on a different French calendar date until you have confirmed the platform’s convention.
You cannot explain an acquisition
Search old exchange accounts, bank records, wallet addresses and blockchain transactions. A missing acquisition record can distort every later portfolio calculation. If the source cannot be established, flag the uncertainty rather than inventing a purchase date or cost.
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Final pre-filing checklist
- Every exchange, sub-account, old account and wallet used during the year is listed.
- Original trades and ledger-wide exports are saved with date ranges and timezones.
- Deposits, withdrawals, fees, rewards and transfers are included where relevant.
- Exchange-to-wallet and exchange-to-exchange transfers are matched and duplicates explained.
- Disposals are classified as legal-tender sales, goods or services, or crypto exchanges under the applicable rules.
- The €305 test uses total annual disposal prices, not total gains.
- The correct income-year 2086 instructions and 3AN/3BN destination have been checked.
- Any qualifying foreign account has been assessed for 3916/3916 bis reporting.
- Your records distinguish private investing from professional, commercial, mining or staking activity.
- Backups are secured and the final numbers can be traced to original transaction rows.
The Bottom Line
Export the widest raw history available from every exchange and wallet, reconcile transfers and missing acquisitions, then use the current French 2086 instructions to calculate disposals. Treat exchange CSVs as evidence, not as the tax answer; verify 3AN/3BN and any 3916/3916 bis obligation for the income year you are filing.
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