Since 2023, cryptocurrency holders must declare all capital gains, regardless of the amount, with a standard 30% flat tax rate. This guide covers the essential steps for proper crypto tax declaration.

Key Declaration Requirements:

• All cryptocurrency capital gains
• Foreign crypto accounts (€1,500 fine per undeclared account)
• Purchase and sale transactions

Declaration Process:

Form 1 - Capital Gains:

• Calculate total capital gains/losses for the year
• Convert non-euro transactions using relevant exchange rates
• Report in boxes 3AN (gains) or 3BN (losses)

Form 2 - Transaction Details:

• Access form 2086 via "Supplementary declaration"
• List all crypto sales with dates, acquisition prices, and sale prices
• Include acquisition expenses if applicable
• Report total portfolio value at time of sale

Form 3 - Foreign Platforms:

• Use form 3916 for foreign crypto wallets
• Declare all opened, held, or closed accounts abroad

2024 Declaration Deadlines:

• Opens: April 11, 2024
• Departments 01-19 and non-residents: May 23, 2024
• Departments 20-54: May 30, 2024
• Departments 55-976: June 6, 2024

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