Form 3916-bis: declaring your crypto accounts abroad

Updated on 25 October 2026

Form 3916-bis (or the "foreign accounts" section of the online return) lists every crypto account opened with an organisation established outside France. It must be filed every year, even with no sales at all, and it is the most often forgotten obligation: the fine is due even when there is no tax to pay.

Which accounts to declare?

• Every account opened, held, used or closed during the year with an exchange established abroad: Binance, Coinbase, Kraken, Crypto.com, Bybit, Nexo, OKX… The criterion is where the exchange is established, not its registration in France.
• Even an empty account, or one with no transactions.
• Each member of the household for accounts opened in their name, dependent children included, as well as anyone holding a power of attorney.

What about a Ledger, MetaMask or Rabby?

A wallet whose keys you alone hold is not an account opened with an organisation: it does not need to appear on form 3916-bis. What counts is the existence of an account held by a third party; an account opened on a foreign exchange must still be declared even if you have withdrawn your crypto to a Ledger.

What to include for each account

• the account number or, failing that, the e-mail address used to open it;
• the opening date and, where applicable, the closing date;
• the name, address and website of the exchange (the online return offers a list of common exchanges);
• the holder (you, your spouse, a child, or an agent);
• the use of the account: personal, professional or mixed.

The form is filed with the 2042 income tax return. Online, it is filled in within the same return.

The fines

In the event of a tax reassessment on crypto held through an undeclared account, a 80% penalty may be added, and the tax authorities can go back as far as ten years.

What changes with the law of 25 June 2026

Law no. 2026-534 of 25 June 2026 extends the obligation to NFT held through a foreign account and aligns the wording with the EU MiCA regulation ("crypto-assets"). The form published in 2026, for 2025 accounts, does not yet include an NFT section. Since 1^st January 2026, the DAC8 directive also requires exchanges to report your transactions to the tax authorities: a forgotten account is now visible (see DAC8).

Listing your accounts

To make sure you forget nothing, start from your sign-up e-mails and your bank transfers to exchanges. Bilan DeFi, for its part, spots deposits and withdrawals to exchanges in your addresses' history, which helps find a forgotten account.

See also: crypto taxation in France, declaring your crypto (form 2086), DeFi taxation.

Frequently asked questions

Do you have to file form 3916-bis if you have sold nothing?

Yes. Form 3916-bis declares the existence of accounts opened abroad, regardless of any sale or any tax due.

Does an empty Binance account have to be declared?

Yes, an empty or inactive account must still be declared, as must an account closed during the year.

Should a Ledger or MetaMask wallet appear on form 3916-bis?

No, a wallet whose keys you alone hold is not an account opened with an institution.

What is the fine for an undeclared crypto account?

€750 per account, €1,500 if its value exceeded €50,000 during the year, possibly plus a surcharge of 80% in the event of a tax reassessment.

General information, not tax advice. The rules change with every finance act and depend on your situation. For a complex case (regular activity, large amounts, a tax audit), have it checked by a chartered accountant or a tax lawyer.