Maître Emmeline BOCHEREL

Avocat au barreau de Nantes

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Fiscalité de l'activité professionnelle

Barreau : Nantes

Adresse : 1 rue Pierre Dautel 44150 ANCENIS

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Publié le 19/03/2022

La fin des cauchemards pour les investisseurs crypto à partir de 2023 ?

Article juridique - Droit fiscal et droit douanier

Par Me Emmeline BOCHEREL

La fin des cauchemards pour les investisseurs crypto à partir de 2023 ?

Le saviez-vous ?

A partir de 2023 (sous réserve bien sûr du résultat aux présidentielles), pour différencier les investisseurs crypto, on ne prendra plus le critère des opérations réalisées à titre occasionnel / habituel.

3 régimes crypto viendront s'appliquer à l'investisseur :

l'investisseur qui agit à titre non professionnel
le trader en cryptomonnaie
le mineur.

La notion de trader en cryptomonnaie (et donc son régime fiscal et social) sera la même que le trader classique.

Ce seront donc bien les critères tenant au caractère professionnalisant de l'activité qui seront appréciés, et non uniquement le caractère habituel ou non (beaucoup trop soumis à interprétation selon l'agent qui analysait votre dossier fiscal).

Inconvénient : exit l'intérêt pour les assimilés traders au bénéfice du régime très favorable des BIC. Ils seront désormais taxés d'après les règles applicables à tous les autres traders, et donc en BNC. Les seuils micro seront beaucoup moins intéressants...

Pour en savoir plus, n'hésitez pas à consulter le livre-blanc que j'ai rédigé sur le sujet pour la plateforme de formation en ligne fredag !