No, not as a foreign account declaration.

Article 1649 bis C of the CGI requires an annual declaration of crypto-asset wallets "opened, held, used, or closed with companies, legal entities, institutions, or organizations established abroad". This is the purpose of form 3916 / 3916-bis.
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Bitstack Digital Assets SAS is a company registered under French law, registered with the Aix-en-Provence Trade and Companies Registry, with its registered office in France, and approved by the Autorité des marchés financiers as a digital asset service provider (DASP) under the European MiCA regulation. Your account is therefore not held "abroad" within the meaning of this text: there is no 3916-bis to fill in for Bitstack.

This is also why no "account number" is requested: form 3916-bis only applies to foreign accounts, and you do not need to complete it.

Note: this answer only applies to Bitstack. If you also use a platform or service provider established outside of France, that account must be declared every year, even if empty, even if you carried out no transactions on it, and even if you closed it during the year.

The regime applicable to individuals managing their private assets is that of article 150 VH bis of the CGI. Only the onerous disposal constitutes a taxable event.

One point is particularly important at Bitstack: simply saving in bitcoin creates no tax obligation. Questions only arise when you sell.

The French method is not a simple difference between purchase price and sale price. It takes into account the total value of your crypto-asset portfolio at the time of each sale, across all providers and wallets, and for all members of your tax household.
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The formula appears in section III of article 150 VH bis:

Simplified example. You invested €4,000 in total in bitcoin. Your portfolio is worth €10,000 today. You sell €2,000.

2,000 − (4,000 × (2,000 ÷ 10,000)) = 2,000 − 800 = €1,200 taxable capital gain.

To remember: a partial sale generates only a partial capital gain. Fees incurred during the sale reduce the sale price, subject to supporting documentation.

In practice, this calculation requires knowing the value of all your crypto assets just before each sale. Keep your records, and if you hold crypto assets elsewhere than at Bitstack, remember to include them.

The net annual capital gain is subject to:

Total: 31.4%.

An option for the progressive income tax scale is available (CGI, art. 200 C). It must be exercised explicitly on the income tax return, and applies globally for the year. It may be more advantageous for low-income households and less so above certain thresholds. This is a choice to evaluate with a professional: Bitstack cannot advise you on this point.

If the total of all your sale prices for the year does not exceed €305, your capital gains are exempt (CGI, art. 150 VH bis, II-B).

Two points often misunderstood:

Even if exempt, disposals must appear on the annex to your return.

Capital losses for the year can be offset against capital gains from the same year. But if the annual balance is negative, it cannot be set off against your other income, or against capital gains in subsequent years: the loss cannot be carried forward. A year with net losses must still be declared.

The declaration is made at the same time as your income tax return, on impots.gouv.fr, and covers the previous year.

The tax filing campaign opens each year in spring, with deadlines that vary by département. The official calendar is published on impots.gouv.fr. An online correction service is generally available after the campaign.

Before filling in anything, gather your data:

The statement lists, operation by operation: the type (exchange, deposit, withdrawal), the date and time (in GMT), the amounts received and sent with their currency, the fees, the bitcoin price used, and where applicable the address and hash of the transaction. This is the raw material for your form 2086.

Frequent buying and selling. The regime described here assumes private asset management. Operations carried out "under conditions similar to those characterising an activity carried out on a professional basis" fall under non-commercial profits (CGI, art. 92), or even commercial and industrial profits — see BOFiP, scope of application. The assessment of this professional character is made on a case-by-case basis by the tax authority, depending on the volume, frequency, and organisation of operations. If in doubt about your situation, individual advice from a professional is recommended.
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Gift and inheritance. Transferring bitcoins is not a taxable disposal for capital gains purposes, but falls under gift and inheritance taxes. A framework to prepare with a notary.
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You are not a French tax resident. Article 150 VH bis only applies to persons domiciled for tax purposes in France. Refer to the rules of your country of residence and, where applicable, the applicable tax treaty.
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You have not filed in previous years. An amended return is possible within the appeal period provided by the Tax Procedure Book. The handling of a regularisation depends on the specific circumstances of each case: consult a professional to assess the appropriate approach for your situation.

Article last updated on 03/08/2026. General information, current as of the applicable law at that date. The taxation of crypto assets changes every year: verify the rules applicable to the year you are declaring. This article does not constitute tax advice, legal advice, or investment advice. Investing in crypto assets carries a risk of partial or total loss of invested capital.