France’s National Assembly Passes Amendment Requiring Reporting of Crypto Holdings Above €100K

France’s National Assembly approved an amendment requiring taxpayers to declare self-custodied cryptocurrency holdings valued at €100,000 or more. The measure is not yet law and still needs final approval as part of the country’s 2027 Finance Bill. The rule targets private wallets rather than exchange-held assets, extending reporting obligations to self-custodied crypto. It matters because it brings previously unreported cold-storage holdings into the French tax framework and could set a precedent for other EU jurisdictions. What to watch next is whether the 2027 Finance Bill clears the remaining legislative stages with the €100,000 threshold intact.