France Crypto Tax for a Minor

"How does my child declare their crypto?" has a blunt answer in France: they do not. A minor cannot file a return — the child is attached to the parents' foyer fiscal, the minor's crypto gains are taxed inside that foyer, and a parent files the foreign-account form naming the child as the holder. This article is that specific situation: who files, whose income it is, how the foyer-level €305 test sweeps the child's disposals in, and the two exceptions (a minor with personal income, and an emancipated minor). The couple-level foyer mechanics are the close sibling here — see crypto tax for couples — and the exemption itself is the €305 article. The pillar is the France crypto tax guide.

Key points

• A minor cannot self-file: the child is attached to the parents' foyer fiscal as a dependent.
• The minor's crypto gains are the foyer's income, taxed at the 2026 PFU of 31.4% (or barème).
• A parent (legal representative) files the minor's crypto within the foyer return, into Form 2086 and on to 2042 C.
• The €305 threshold is foyer-level: the minor's disposals add to the foyer's combined disposals and are tested once.
• 3916-bis: one block per foreign account, naming the minor as holder, filed by the parent, with no threshold.
• Two exceptions: separate imposition for a minor with personal income, and an emancipated minor — both adviser questions.

A minor is in the foyer, not a taxpayer

A minor child is rattaché de plein droit to the parents' foyer fiscal: counted as a dependent, not a separate taxpayer. The crypto consequence: a minor cannot file a return for their own crypto. The minor's digital-asset capital gains are added to the parents' foyer fiscal and taxed there. There is no "minor's own return" for crypto, and no separate allowance for the child's gains.

So the question "how does my child declare their crypto?" has a precise answer: they do not — the foyer does, through the declaring parent.

Who files, and where it lands

The legal representative (a parent) declares the minor's crypto within the single foyer return:

• The minor's taxable disposals are computed and aggregated into the foyer's Form 2086; 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 by the parent within the same declaration, one block per foreign account, identifying the minor as the actual account holder (titulaire) — alongside the parents' own accounts (see Cerfa 3916-bis). There is no threshold: a minor's foreign account is declared regardless of the €305 outcome.
• The €305 test is applied to the foyer's total disposals (parents + minor + any other member), then the 2086 runs if above (see the France €305 exemption and the couple/foyer case).

The €305 is the foyer's, not the minor's

The single most common error: assuming the child has their own €305. They do not. The minor's disposals are summed with the rest of the foyer's before the all-or-nothing test. A foyer where the parents dispose of €200 and the minor disposes of €150 (€350 combined) is over the threshold and fully taxable — even though each individually is under €305. The €305 is tested once, at the foyer level, exactly as for a couple.

The per-portfolio computation point

As with a couple, the 150 VH bis portfolio method operates on a portfolio. The minor's holdings and acquisitions are their own assets. The correct approach:

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

Mixing the minor's holdings into a single global pool with the parents' is not correct — the portfolio formula is per-owner. Aggregate the results, not the pools.

The two nuances: separate imposition and emancipation

Two technical exceptions change the default and are adviser questions — do not assume them:

• Separate imposition for a minor with personal income: parents may request a distinct imposition (imposition distincte) for a minor child who has income from their own work or a fortune independent of the parents'. This is an election under the foyer-composition rules (article 6 CGI) and it changes the €305 and tax arithmetic — confirm whether it applies and is advantageous with a French adviser; do not default to it.
• Emancipated minor (mineur émancipé): an emancipated minor manages their own civil affairs and is not attached to the parents' foyer — the crypto then follows the minor's own situation, not the parents'. This is situation-specific; flag it.

Both materially change "the foyer files it." Treat them as flags for that specific child's circumstances, not the rule.

Practical guidance

1. The parent files the child's crypto — within the foyer return; the minor does not self-file.
2. Treat the €305 as the foyer's shared threshold — sum the minor's disposals with the rest before testing.
3. Compute the minor's 150 VH bis portfolio separately, then aggregate into the foyer's 2086.
4. File one 3916-bis per foreign account, naming the minor as holder — by the declaring parent, no threshold.
5. Check the separate-imposition option if the minor has independent income, and the emancipation case — adviser questions.
6. Reconcile the minor's reported activity against DAC8 data (the account is reported under the minor as holder).

Checking a tool handles a minor's account

The risk is the same as for a couple: a tool that exempts the minor's small disposals on their own, when they should be summed into the foyer. Confirm the tool:

• computes the minor's portfolio separately under 150 VH bis (own running acquisition price, own portfolio value), not merged with the parents' pool;
• aggregates the minor's result into the foyer's 2086 alongside the other members';
• applies the €305 test on the foyer's combined disposals, so the child's disposals are summed in rather than exempted alone;
• lists the minor's foreign account for the 3916-bis with the minor named as holder, and with no threshold filter.

Waltio is French-specialised and Koinly supports the French regime; both compute 150 VH bis per portfolio. The foyer-level aggregation is the setting to verify.

How Wag3s fits in

Wag3s Folio computes the minor's 150 VH bis portfolio independently and aggregates it into the foyer's 2086, applies the €305 test on the foyer's combined disposals, and lists every foreign account — including the minor's, flagged with the minor as the actual holder for the 3916-bis — reconciled against DAC8-reported activity. The separate-imposition election and the emancipated-minor case turn on facts specific to the child; Folio produces the figures to support a qualified French expert-comptable on them, rather than deciding them.

Further reading

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

Sources

• Légifrance — Article 6 CGI: a dependent minor is counted in the parents' foyer fiscal, with the option to request separate imposition for a minor who has income from their own work or independent fortune.
• Légifrance — Article 150 VH bis CGI: the €305 exemption (paragraph I), measured on the foyer's total annual disposals.
• impots.gouv.fr — Comment déclarer les plus ou moins-values sur cessions d'actifs numériques: the €305 threshold assessed at foyer level.
• Légifrance — Article 1736 CGI: the per-account fine for an undeclared foreign digital-asset account, each declared with its actual holder identified.