The flat tax regime has the merit of simplicity. However, the tax office will probably ask you to indicate in your tax return all your transactions in year N-1. On this point, consult a tax specialist for more details. But I consider that collecting several transactions 比特币 in one will not violate the law as long as the surplus-value is the same.
Are there exceptions?
There are two exceptions to this rate: a tax exemption where the capital gain (in fact, the “aggregate sum of disposals” but I am simplifying) is less than or equal to € 305, a rate increased to 33 or 34% if the taxpayer receives the exceptional contribution on high income 比特币. We are talking about very high income because it is a reference tax income over 250 000 € for a single person.
Does every capital gain have to be declared throughout the year?
With the flat tax application, no, you only report once in the spring. But this will only apply from the 2019 capital gains. For capital gains realized in 2018, you will apply the previous regime relating to the transfer of personal property to your return next month. In theory, each transfer must be declared within one month of the transfer.
In some cases, the calculation could be complex. What do you advise in this case?
I have always insisted on the complexity of the calculation of the gain in the presence of extreme volatility and several transactions. From now on, it’s less complicated. On the one hand, volatility has fallen off. On the other hand, some tools allow you to calculate precisely your added value. I advise Crypto, which is the only calculator to focus specifically on crypto-active.