The end of anonymity? The National Assembly adopted at first reading, on April 7, the bill relating to the fight against social and tax fraud. This vote comes in a context of marked strengthening of the effectiveness of tax control, as evidenced by the results for the year 2025 with more than 17 billion euros in duties and penalties claimed. The current legislative text takes a further step by integrating crypto into surveillance systems, thus responding to a desire to modernize the administration’s investigation tools.
- The National Assembly adopted a bill aimed at combating social and tax fraud, including increased surveillance of digital assets.
- Holders of cryptocurrencies will have to declare annually any self-hosted wallet exceeding 5,000 euros, a measure which is part of a tightening of taxation on new technologies.
Increased surveillance of crypto assets in France
The bill introduces a notable measure for holders of cryptocurrencies: the annual declaration obligation for any self-hosted wallet exceeding worth 5,000 euros. This provision aims to reduce the opacity of digital financial flows, which have until now been more difficult to trace than traditional bank accounts. This measure is a continuation of the results for 2025, where the control of individuals’ assets has already enabled an increase of 249 million euros in the amounts notified. By supervising digital assetsthe executive intends to capture a part of the wealth which still escaped traditional recovery mechanisms.
The increasing efficiency of General Directorate of Public Finances (DGFiP) is based on a strategy of data mining and theintensive use of artificial intelligence. In 2025, more than 54% of files targeting individuals were directed using these technologies. The integration of data relating to crypto into these algorithms will allow the administration to better detect inconsistencies between the lifestyle of taxpayers and their income declarations. This technological approach complements human resources, with more than 10,000 agents mobilized to ensure tax justice and the recovery of public finances.
Although the text has collected 363 votes in favor at the Assemblyits application regarding digital assets will not be immediate. The bill must still be examined by the Senate, before possible final adoption after a joint committee scheduled for May.
Schedule and ramp-up of new control tools
Implementation of the declaration wallets greater than 5,000 euros will then depend on implementing decrees which will specify the technical modalities of control. According to forecasts, this new monitoring device should not be operational before the end of 2026 or the beginning of 2027.
This gradual ramp-up is comparable to the deployment of electronic invoicing, planned to strengthen the fight against VAT fraud. The 2025 results already show an increase of 148% in the results of the control of tax credit reimbursements, a sign ofa global hardening of repressive action. With the addition of digital assets in the catalog controllable elements, Bercy now has a complete range to act against fraud networks. Taxpayers will therefore have to anticipate increased transparency of their digital assets, under penalty of sanctions comparable to those applied for hidden work or undeclared foreign accounts.
The vote of April 7 confirms the firm trajectory undertaken by France since 2023. By subjecting digital assets to strict reporting obligations, the legislator aligns the taxation of new technologies with that of traditional heritage. The demonstrated effectiveness of controls in 2025, driven by artificial intelligence, suggests that these new detection tools will be quickly integrated into administration routines. Although the text must still continue its parliamentary journey to the Senate, it already outlines a rigorous compliance framework for holders of cryptocurrencies, whose wallets will now be integrated in the annual report of the French tax audit.
