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Taxation of gains from bitcoin transfers

Clarifications on how gains from bitcoin transfers by individuals are taxed. A case-by-case analysis should be adopted.

Decisions discussed: CE April 26 2018, n° 417809, 418031, 418032, 418033 

In this decision, the French “Conseil d’Etat” recognizes that gains from bitcoin transfers may be taxed as capital gains on movable assets.

This decision is groundbreaking in that it recognizes bitcoins as movable assets, and thus provides some answers to bitcoin holders whose gains had up to now been taxed as noncommercial gains or as industrial and commercial gains, depending on the frequency of these operations.

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Aristophil: was a “Ponzi” stunt at the root of the collapse of a collection specialising in letters, autographs and manuscripts?


A very (perhaps too attractive) investment in letters, autographs and manuscripts

In the 2000s, Gérard Lhéritier created a company called Aristophil with the goal of propositioning anyone to invest in the collections of letters and old manuscripts, with the promise of a return of more than 8% each year; this investment being out of the field of the French Solidarity Wealth Tax.

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La Revue – english issue n°9

ARBITRATION
Paris: A Venue for International Arbitration

DISPUTE RESOLUTION
The Provisional Seizure: An Effective Tool for Pre-Litigation

CONTRACTS
The Right to be Reimbursed Monies paid by Mistake or Negligence

EMPLOYMENT
Employee’s Suicide Highlights Employers’ Psycho-Social Responsibilities

Psychological Harassment can be Established over a short period of time

France: Changes to Employers’ Redundancy Obligations

Non-Competes in Employment Contracts: clear trend in favour of French employees

COMPANY LAW
Representation of the SAS form of company

TAXATION
Tax Treatment of Stock-Options and International Mobility

Tax Treatment of the Sale of Foreign Real Estate Companies

DATA PROTECTION
Data Protection professionals test the temperature in Europe

Bill to amend French Data Protection Law

GAMBLING
New French Betting Regulator plays hard ball on Online Gambling

la_revue_issue_9.pdf La Revue Issue 9.pdf

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