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Compare only local claims with an official source and current review
Estimated context (not comparable)
Blue and est. indicate a legacy estimate without a verifiable official source. It never creates a winner, bar, or ranking.
The PACTE-law PSAN transitional period ended on 1 July 2026. The AMF says that from that date providers need MiCAR CASP authorisation or a complete notification under the applicable procedure. Verify the entity, service, and current status in AMF or ESMA sources before transferring funds.
Official source: AMF: MiCA transition ended 1 July 2026 · AMF: MiCA framework for crypto-asset service providers
PFU/Progressive
Official source: Impots.gouv.fr: digital-asset gains, updated 17 July 2026 · Impots.gouv.fr: 2026 income-return calendar by department
BaFin, together with the Deutsche Bundesbank, generally supervises ART and EMT issuers and crypto-asset service providers under MiCAR in Germany. MiCAR services require authorisation, subject to the regulation's notification cases. Verify the legal entity, specific service, and current status before transferring funds.
Official source: BaFin: MiCAR crypto-asset services FAQ · BaFin: definition of MiCAR crypto-asset services
Income Tax
Official source: BMF: crypto-asset tax guidance, 6 March 2025 · BMF: regular individual income-tax filing deadline
Rate: Verify
Deductible: Losses can only offset same-nature digital-asset gains in the same year; they do not carry forward.
Deadline: For 2025 income: 19 May 2026 on paper; online, 21 May (departments 01-19 and non-residents), 28 May (20-54), or 4 June (55-974 and 976).
Official source: Impots.gouv.fr: digital-asset gains, updated 17 July 2026 · Impots.gouv.fr: 2026 income-return calendar by department
Rate: Verify
Deductible: For private sales, total gains below EUR 1,000 in the year can be tax-exempt. Keep records for every transaction; loss offsets and business treatment depend on the facts.
Deadline: For an unrepresented 2025 individual return, the regular deadline is 31 July 2026. A tax adviser can have a different deadline; confirm your obligation and date with the Finanzamt or adviser.
Official source: BMF: crypto-asset tax guidance, 6 March 2025 · BMF: regular individual income-tax filing deadline
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