France Crypto Tax for Couples

The crypto question that most surprises French couples is the €305 exemption: it is not €305 each. Marriage or PACS creates one foyer fiscal, and the €305 threshold is applied to the couple's combined disposals. This guide is how crypto works for a foyer — the €305 trap, joint filing, the per-portfolio computation, and the year-of-union nuance.

TL;DR

• Marriage/PACS = one foyer fiscal, joint taxation.
• €305 is per foyer, not per spouse — the couple shares one €305, not €305 each.
• Form 2086 aggregates the foyer's disposals (150 VH bis); net → Form 2042 C (3AN/3BN).
• Compute each spouse's portfolio under 150 VH bis, then aggregate — do not pool two portfolios into one global pool.
• 3916-bis: one block per foreign account, both spouses' (and attached minors'), in the same return, no threshold.
• Year of union: joint default, separate-return option in some cases — it changes the €305 arithmetic.

One foyer, one €305

Marriage or PACS creates a single foyer fiscal: the spouses are no longer taxed individually but on a common taxable income. The crypto consequence that catches couples out: the €305 exemption is applied at the foyer level. If the total of all digital-asset disposals by the foyer for the year is €305 or less, the gains are exempt; above €305, all the foyer's disposals are taxable (all-or-nothing — see the France €305 exemption).

So two spouses do not get €305 each. A couple where each spouse disposes of €200 (€400 combined) is over the foyer threshold and fully taxable — even though each individually would have been under €305. This is the single most important couple-specific point.

Joint filing mechanics

The couple files one return for the foyer:

• Form 2086 aggregates the foyer's taxable disposals; the net carries to Form 2042 C (line 3AN gain / 3BN loss), taxed at the 2026 PFU 31.4% (or barème — now a year-by-year option, see PFU vs barème).
• Form 3916-bis is filed within the same declaration, one block per foreign account, for both spouses' accounts (and any attached minor's — see France crypto tax for a minor).
• The €305 test is applied to the foyer's total disposals, then the 2086 runs if above.

The per-portfolio computation point

A subtle but important mechanics point: the 150 VH bis portfolio method operates on a portfolio. Each spouse's crypto holdings and acquisitions are their own assets. The correct approach:

1. Compute each spouse's disposals against their own 150 VH bis portfolio (own running total acquisition price, own portfolio value).
2. Aggregate the per-spouse results into the foyer's Form 2086.
3. Apply the foyer-level €305 test to the combined disposals.

Mixing two spouses' holdings into a single global pool is not correct — the portfolio formula is per-owner. Aggregate the results, not the pools. (A tool set to "one global pool for the foyer" mis-computes; it must compute per spouse then sum.)

The year of marriage/PACS

The year of the union has filing options: a single joint return for the whole year is the default, but separate returns for the event year can be elected in some cases. The crypto effect:

• Joint filing: one €305 for the couple's combined disposals that year.
• Elected separate returns for the union year: each return applies its own €305.

This materially changes the €305 arithmetic for a couple near the threshold in the year they marry/PACS. It is an adviser question for that specific year — flag it; do not assume joint.

Practical guidance

1. Treat €305 as the couple's shared threshold — sum both spouses' disposals before testing.
2. Compute each spouse's 150 VH bis portfolio separately, then aggregate into the foyer's 2086.
3. File one 3916-bis per foreign account for both spouses (and attached minors) — no threshold.
4. In the year of union, check the joint-vs-separate option — it changes the €305 result.
5. Reconcile the foyer's declared figures against DAC8-reported data (per individual, summed to foyer).

How vendor tools handle couples

Waltio (French-specialised) and Koinly compute 150 VH bis per portfolio. For a couple, confirm the tool computes each spouse's portfolio separately and aggregates (not one merged pool), and that the €305 test is applied at the foyer level (combined disposals). A per-person €305 default over-exempts a couple — verify the foyer aggregation.

How Wag3s helps

Wag3s Folio computes each spouse's 150 VH bis portfolio independently and aggregates into the foyer's 2086, applies the €305 test on the combined disposals, and lists every foreign account (both spouses, attached minors) for the 3916-bis — reconciled against DAC8-reported activity. See the Folio product page.

Further reading

• France Crypto Tax Guide 2026
• The France €305 Exemption
• France Crypto Tax for a Minor
• Crypto Capital Gains Calculation France (150 VH bis)
• Cerfa 3916-bis — Foreign Crypto Accounts
• Declare Crypto Without an Accountant (France)

Sources

• impots.gouv.fr — marriage/PACS creates one foyer fiscal (joint taxation); year-of-union filing options
• The €305 digital-asset exemption applies at the foyer fiscal level (total foyer disposals) — article 150 VH bis I CGI — Légifrance
• Form 3916-bis filed per foreign account within the foyer declaration