The French Senate on Tuesday, October 27, 2026, adopted bill no. 921 without changes, approving the OECD’s Crypto-Asset Reporting Framework (CARF). The agreement on automatic exchange of tax information on crypto-assets was signed in Asunción on November 26, 2024. A second article completes the existing agreement on bank account data and extends it to electronic money and central bank digital currencies, such as a future digital euro. According to the sources, the agreements create no new taxes. They only pass on data that providers already report.
France already transposed DAC8, the EU crypto reporting directive, in its 2025 Finance Law. Providers have collected clients’ identity, tax residence and transaction data since January 1, 2026, and the first declarations follow in 2027. With CARF, that data will also flow automatically to tax authorities outside the EU. Journal du Coin counts 77 participating countries and territories: 46 start exchanging in 2027, 27 in 2028 and 4 in 2029.
For Dutch and Turkish holders the gap is one year. According to the Irish Revenue list of June 2026, the Netherlands starts in 2027, like France, and Türkiye in 2028. Someone living in the Netherlands who uses a Turkish exchange could therefore end up in the Dutch tax authority’s data over time, and the other way around. Self-custody on a hardware wallet does not change transactions made through providers, because they remain the reporting party.
The law is not final yet. The Assemblée nationale still has to consider the bill, and no date is known.
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Sources:
- Journal du Coin: CARF adopté au Sénat : 5 questions pour comprendre ce qui change pour vos cryptos
- Coin Academy: CARF crypto : le Sénat valide l’échange automatique des données fiscales
- Boursorama: Crypto : le Sénat adopte le CARF, vos transactions bientôt partagées avec 77 pays
- Revenue (Irish tax authority): CARF and DAC8 reportable jurisdictions
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