{"id":978,"date":"2017-12-12T16:46:30","date_gmt":"2017-12-12T15:46:30","guid":{"rendered":"http:\/\/www.avocatsfiscalistes.fr\/?p=978"},"modified":"2019-06-21T15:43:40","modified_gmt":"2019-06-21T14:43:40","slug":"impot-cryptos-bitcoin","status":"publish","type":"post","link":"https:\/\/www.clicpulse.fr\/avocats-fiscalistes\/2017\/12\/12\/impot-cryptos-bitcoin\/","title":{"rendered":"Bitcoin: imposition en France"},"content":{"rendered":"<p><center><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/wCaHs1aQ0yI\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/center><center><strong>Tout savoir sur les Cryptomonnaies<\/strong><\/center><\/p>\n<p><center><\/center><center><\/center><center><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/1HIBF9prios\" width=\"560\" height=\"315\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/center><center><strong>Cryptomonnaies : \u00ab\u00a0Pistes d&rsquo;optimisation fiscale\u00a0\u00bb<\/strong><\/center><\/p>\n<p class=\"p1\"><span class=\"s1\">Le Cabinet assiste et d\u00e9fend les contribuables dans le cadre de la d\u00e9claration et de l\u2019optimisation fiscale des gains et pertes sur <b>crypto-monnaies<\/b> (<b>Bitcoin<\/b> etc.).<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">La fiscalit\u00e9 des crypto-monnaies est une mati\u00e8re extr\u00eamement jeune, qui s\u2019est construite de mani\u00e8re empirique en r\u00e9action \u00e0 la soudaine progression de la valeur des monnaies num\u00e9riques et l\u00e0 \u2019engouement qui en a r\u00e9sult\u00e9 pour les technologies bas\u00e9es sur la blockchain.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Face au vide juridique, l\u2019administration a publi\u00e9, en 2014, une doctrine sur le sujet. A d\u00e9faut d\u2019\u00eatre pertinente, avait au moins le m\u00e9rite d\u2019exister. Cette doctrine rendait possible des impositions \u00e0 des taux tr\u00e8s \u00e9lev\u00e9s, d\u00e9passant 60%, voire m\u00eame dans certains cas purement spoliatoires.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Dans un arr\u00eat du 26 avril 2018 le Conseil d\u2019Etat a partiellement invalid\u00e9 cette doctrine, rappelant qu\u2019en l\u2019absence de texte les crypto-monnaies devaient, en cas d\u2019<b>op\u00e9rations non habituelles<\/b>, \u00eatre impos\u00e9es suivant le droit commun des plus-values sur biens meubles, c\u2019est \u00e0 dire \u00e0 l\u2019\u00e9poque au taux forfaitaire de <b>19%<\/b> (36,2% avec les pr\u00e9l\u00e8vements sociaux).<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">La loi de finance pour 2019 a enfin l\u00e9gif\u00e9r\u00e9 sur ce sujet et soumis ces plus-values \u00ab&nbsp;occasionnelles&nbsp;\u00bb \u00e0 la <b>Flat Tax<\/b>, au taux global de 30% (12% + les pr\u00e9l\u00e8vements sociaux).<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Les <b>activit\u00e9s habituelles<\/b> en revanche, sont soumises au r\u00e9gime d\u2019imposition des professionnels, ce qui peut conduire \u00e0 une <b>taxation extr\u00eamement \u00e9lev\u00e9e<\/b> lorsque cela n\u2019a pas \u00e9t\u00e9 anticip\u00e9 en amont.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">La fiscalit\u00e9 des crypto-monnaies n\u2019en demeure pas moins un sujet tr\u00e8s complexe.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Il faut en effet non seulement jongler avec les \u00e9volutions temporelles du droit applicable, mais aussi arbitrer avec le vide juridique entourant la qualification d\u2019activit\u00e9 occasionnelle ou habituelle.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Il faut \u00e9galement arbitrer la question des d\u00e9clarations de comptes ouverts \u00e0 l\u2019\u00e9tranger, les plateformes d\u2019\u00e9changes \u00e9tant souvent situ\u00e9es dans des Etats \u00e9trangers, voire dans des paradis fiscaux. Il convient ici de pr\u00e9ciser que l\u2019imprim\u00e9 de d\u00e9claration de ces comptes (n\u00b03916) est totalement inadapt\u00e9 au cas particulier des plateformes d\u2019\u00e9change de crypto-monnaies.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Enfin, la plus grande difficult\u00e9 r\u00e9side souvent dans le calcul des gains, face \u00e0 une multiplicit\u00e9 d\u2019\u00e9changes entre crypto-monnaies (BTC, ETH, LTC, XRP, etc.), \u00ab&nbsp;stabble coins&nbsp;\u00bb (Theter, USDC, USDT etc.), et monnaies souveraines, bien souvent via plusieurs plateformes d\u2019\u00e9change.<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Un article de notre blog revient plus amplement sur ces questions (lien vers l\u2019article).<\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">L\u2019assistance d\u2019un avocat sp\u00e9cialis\u00e9 et exp\u00e9riment\u00e9 sur ces questions pourra donc s\u2019av\u00e9rer pr\u00e9cieuse. Notre Cabinet se tient \u00e0 votre disposition.<\/span><\/p>\n<p>(article \u00e0 jour au 12 d\u00e9cembre 2017).<\/p>\n<p>Jean-Pascal MICHAUD<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-788\" src=\"http:\/\/www.avocatsfiscalistes.fr\/wp-content\/uploads\/2015\/12\/michaud.jpg\" alt=\"\" width=\"238\" height=\"238\" srcset=\"https:\/\/www.clicpulse.fr\/avocats-fiscalistes\/wp-content\/uploads\/2015\/12\/michaud.jpg 238w, https:\/\/www.clicpulse.fr\/avocats-fiscalistes\/wp-content\/uploads\/2015\/12\/michaud-100x100.jpg 100w, https:\/\/www.clicpulse.fr\/avocats-fiscalistes\/wp-content\/uploads\/2015\/12\/michaud-150x150.jpg 150w\" sizes=\"(max-width: 238px) 100vw, 238px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tout savoir sur les Cryptomonnaies Cryptomonnaies : \u00ab\u00a0Pistes d&rsquo;optimisation fiscale\u00a0\u00bb Le Cabinet assiste et d\u00e9fend les contribuables dans le cadre de la d\u00e9claration et de l\u2019optimisation fiscale des gains et pertes sur crypto-monnaies (Bitcoin etc.). La fiscalit\u00e9 des crypto-monnaies est une mati\u00e8re extr\u00eamement jeune, qui s\u2019est construite de mani\u00e8re empirique en r\u00e9action \u00e0 la soudaine [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[182,7],"tags":[87,84,88,83,90,85,89,32,86],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Bitcoin: imposition en France - Avocats Fiscalistes<\/title>\n<meta name=\"description\" content=\"Le Bitcoin et autres crypto-monnaies d\u00e9gagent explosent. Comment seront-ils tax\u00e9s en France? 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