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Download complete, unchanged 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 return or a complete gain calculation. For a private investor, the relevant disposals are generally calculated on form 2086 and the annual net result is carried to line 3AN (gain) or 3BN (loss) of form 2042 C when filing online. The French tax authority’s current guidance describes a 31.4% flat rate for private-asset-management gains—12.8% income tax plus 18.6% social contributions—with an option for the progressive scale. Check the form vintage and rules for the exact income year before filing.
What you need to export before calculating French crypto tax
Build a complete inventory for the calendar year, not just a list of trades shown in one account. Include every exchange account, sub-account, old platform account and self-custody wallet that held, received or sent digital assets. Download records before closing an account or losing access; historical access can be time-limited, especially for legacy products.
- Trade executions, including buys, sells, conversions and order identifiers.
- Deposits and withdrawals in both crypto and fiat.
- Trading, withdrawal, deposit and network fees, with the asset and quantity charged.
- Transfers between your own exchange accounts and wallets.
- Rewards, staking, airdrops, interest or other non-trade credits where applicable.
- Records from other exchanges and blockchain wallets used during the same year.
Keep each provider’s original export unchanged. Make a separate working copy for cleaning, joining and classification. A tax summary may omit transaction types that matter to your acquisition history, so treat it as an aid rather than the authoritative ledger.
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Coinbase
- Open Coinbase Taxes.
- Select Documents.
- Download the transaction-history or tax reports covering the required year.
Coinbase says its tax reports cover Coinbase.com activity. Coinbase Wallet and Coinbase Pro history are outside Coinbase Taxes coverage and must be obtained separately. Legacy Coinbase Pro activity is described as accessible until 2027, so retrieve it while access remains available. Coinbase also says customers outside the United States can use transaction-history reports to help meet local tax obligations; its US tax forms are not the French form 2086.
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Binance spot history
- Open Profile.
- Choose Orders, then Spot Order.
- Select Trade History and then Export Trade History.
- Set the date range, generate the statement and download the CSV.
Binance’s spot-history instructions state that records after 13 July 2017 can be generated for a maximum one-year range per statement. The guide also limits users to five generated statements per month, and download links remain available for seven days. The history is displayed in UTC+0. Do not treat those timestamps as French local time without a deliberate conversion and a retained record of the original value.
On mobile, Binance documents exports covering up to six months and 10,000 data points per export for recent spot history. Interface labels and account access can change, so use the labels currently displayed in your account if they differ from this path. If a year exceeds a platform limit, create adjacent files with a small overlap and preserve every original file.
Kraken
- In Kraken Pro, open the profile menu.
- Select Statements, then Export statement.
- Request Trades, Ledger, or both.
- Set the date range and any available filters, then choose CSV.
Kraken distinguishes execution records from ledger records. Trade exports show execution details. Ledger exports include deposits, withdrawals, fees and other balance changes, making the ledger essential when you need to explain how an asset entered or left the account. Kraken says requests may take from minutes to as long as one week, and completed exports remain available for 14 days. Save the files as soon as the request finishes.
Platform record comparison
| Platform | Record types described by the provider | Documented limits or retention | Important coverage or time-zone point |
|---|---|---|---|
| Coinbase | Coinbase Taxes documents and transaction-history reports | Not stated by the Coinbase help page | Coinbase.com activity is covered; Coinbase Wallet and Coinbase Pro require separate records. US tax forms are not French form 2086. |
| Binance spot | Spot trade-history CSV | Maximum one year per generated statement; five generated statements per month; links retained seven days. Mobile recent-history export: up to six months and 10,000 data points. | History is shown in UTC+0. |
| Kraken Pro | Trades export and Ledger export | Requests can take minutes to one week; exports retained 14 days. | Ledger includes deposits, withdrawals, fees and other balance changes; Trades shows executions. |
Preserve a reliable export trail
Create a manifest for every downloaded file. Record the exchange and account label, export type, date range, download date, file name, and timestamp timezone. Keep order IDs, transaction IDs, asset quantities, fiat values, fees and deposit or withdrawal references intact. If you convert timestamps for analysis, retain the original timestamp in a separate column rather than overwriting it.
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Store the original files in read-only or otherwise protected storage and work from copies. An encrypted drive or a USB flash drive can be an additional backup, but the storage medium does not replace reconciliation or filing. Do not send unredacted exports to other people: they can contain account identifiers, addresses and detailed financial activity.
Reconcile the files before computing a gain
Reconciliation is the step that turns scattered exchange downloads into a defensible transaction history. A trade file alone cannot show whether an apparent deposit was a purchase, a transfer from your own wallet, an incoming payment or a reward.
- Normalize the files. Standardize asset symbols, decimal precision, date formats and sign conventions in your working copy. Preserve each provider’s source row and identifiers so every adjusted row can be traced back.
- Match internal transfers. Pair withdrawals with the corresponding deposits at another exchange or wallet using amount, asset, address and time. A transfer between accounts you control is not automatically a sale, but an unmatched movement can make an acquisition appear to be missing.
- Join all venues. Add records from other exchanges, old accounts and self-custody wallets. An exchange cannot show activity that occurred outside its custody.
- Account for fees. Keep the fee asset and quantity. Fees can affect the quantities and values used in your calculation, so do not delete fee rows as duplicates.
- Investigate gaps. Look for deposits without a source, withdrawals without a destination, negative balances, duplicated order IDs, and periods in which the wallet balance cannot be explained.
- Keep an audit trail. Document why a row was merged, excluded as a duplicate, classified as an internal transfer or treated as income.
Do not merge rows merely because their timestamps are close. Exchanges may record an order, its fills, a fee and a balance movement as separate events. Use transaction or order identifiers and the balance effect to decide whether records represent one event or several.
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For an individual managing private assets, the French rules distinguish disposals by what you receive. Crypto-to-crypto exchanges without an additional cash component (“boot”) benefit from a deferral of taxation under the official guidance. A disposal for legal tender, for goods or services other than digital assets, or an exchange that includes boot is described as taxable.
Classify each relevant disposal before calculating the annual result. The €305 rule concerns the combined sale prices of relevant disposals during the year, not the amount of profit. The 2026 income-tax brochure states that when total disposal prices do not exceed €305, the gains are exempt, while form 2086 must still be filed. Above that threshold, the described disposal regime applies. Do not compare €305 with your gain figure; compare it with the sum of qualifying disposal proceeds.
How the French filing connects to your exports
The tax authority directs private taxpayers to calculate the taxable gain or loss on form 2086. When filing online, the annual net amount from that form is carried to line 3AN of form 2042 C for a gain or line 3BN for a loss. The authority’s 2026 guidance describes the private-investor PFU as 31.4%, made up of 12.8% income tax and 18.6% social contributions, and describes an option to elect the progressive scale. Rates and forms can change, so verify the applicable income year and your personal status.
The 2086 calculation uses a portfolio-based method rather than simply adding profitable trades. You need the value of the whole digital-asset portfolio and the acquisition history at the relevant points, which is why deposits, withdrawals, transfers and prior acquisitions matter even when they are not themselves taxable disposals. Follow the instructions for the specific 2086 vintage and retain the supporting exports used for every figure.
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Foreign-account reporting: when form 3916/3916 bis may apply
A qualifying digital-asset account held with a platform outside France can create a separate 3916/3916 bis reporting obligation alongside the gains calculation. The tax authority states that an individual holding an account of digital assets on a platform located abroad must declare it. A brand name alone does not establish the legal location of the account: check the provider’s contracting entity, account terms and the facts for the relevant year.
This obligation is separate from form 2086. You may need to report the account even when a particular year contains no taxable disposal, and you still need the transaction records to support any gain calculation. Confirm the current declaration form and exceptions for your situation.
A practical year-end workflow
- Inventory accounts and wallets. List every exchange, sub-account, legacy product and self-custody address used during the calendar year.
- Request the widest date range. Cover 1 January through 31 December, adding a small overlap when a provider forces multiple files. Use the provider’s timezone and save the original files.
- Download ledgers as well as trades. Where available, obtain deposits, withdrawals, fees and balance changes in addition to execution history.
- Collect off-platform evidence. Export wallet activity from the relevant blockchain tools and obtain records from any other exchange or payment service.
- Create the manifest and backup. Record file details, retain originals and restrict access to sensitive data.
- Reconcile movements. Match internal transfers, resolve duplicates and explain every unexplained deposit or withdrawal.
- Classify disposals. Separate crypto-to-crypto exchanges without boot from disposals for fiat, goods, services or exchanges with boot.
- Calculate on the correct 2086 form. Apply the portfolio method and the income-year instructions; do not substitute an exchange’s foreign tax form.
- Check the €305 threshold. Add the prices of qualifying disposals, not the gains, and follow the brochure’s filing instruction even when the total is at or below €305.
- Complete related declarations. Determine whether 3916/3916 bis applies to an account held outside France, then transfer the 2086 annual result to 3AN or 3BN as instructed for online filing.
- Retain support. Keep the source files, reconciled working papers, calculation output and explanations for classifications for the period required by applicable French rules.
Common export failures and recovery steps
The file stops before year-end
Check for provider date limits. On Binance, split the year into permitted ranges and use a small overlap. On Kraken, allow for the documented processing window and download before the 14-day retention period ends. Keep a manifest showing which ranges are covered.
A tax summary omits a wallet or legacy account
Obtain that product’s native history separately. Coinbase Taxes does not include Coinbase Wallet or Coinbase Pro history, and legacy Coinbase Pro access is time-limited. Add those files to the same reconciliation set rather than treating the summary as complete.
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Compare the withdrawal with a matching deposit or blockchain transaction. A transfer between accounts you control is not automatically a disposal, but you need evidence of the source and destination. If no match exists, investigate before classifying it.
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Timestamps do not line up
Preserve the exchange’s original timezone. Binance documents UTC+0 display. Convert to French local time only in a separate analysis field, accounting for daylight-saving changes, and never discard the original timestamp.
The export request is unavailable
Save screenshots or provider notices showing the requested range and retry through the provider’s documented route. Check archived email links, account statements and blockchain records, but label substitute evidence clearly and do not invent missing values.
Situations requiring separate tax analysis
This workflow is aimed at individuals managing private assets. The French tax authority indicates that professional-like trading may fall under BNC, commercial trading under BIC, and mining or staking income under BNC. Those categories can change the forms, timing and treatment of receipts. If your activity resembles a business, includes substantial mining or staking income, or does not fit ordinary private investing, obtain advice for the relevant year instead of applying the private-investor workflow automatically.
Likewise, an exchange export cannot establish the legal location of an account, prove ownership of a wallet, or reconstruct acquisitions that occurred before the provider’s available history. Preserve external statements and on-chain evidence where those facts affect the filing.
What a complete record set looks like
Before entering figures on form 2086, you should be able to answer these questions from your files:
- Which accounts and wallets did you control during the year?
- What was bought, sold, exchanged, received, sent or charged as a fee?
- Which movements were transfers between your own accounts?
- What acquisition history supports the portfolio calculation at each taxable disposal?
- What are the original timestamps, quantities, fiat values and transaction identifiers?
- Which disposals were for fiat, goods, services or exchanges with boot?
- Does the combined price of qualifying disposals exceed €305?
- Does any qualifying foreign account require 3916/3916 bis?
If any answer depends on an unexplained gap, stop and resolve the record before filing. The safest export is the one that can be traced from the original provider row through your reconciliation to the number entered on the applicable French form.
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