Tax Report for French Residents

etoro doesn’t provide tax advice. Any data reported in the tax report is strictly for informational purposes only and it isn’t intended as a tax declaration or as a substitute for legal advice. We strongly advise you to verify the tax report with your tax advisor.

On this page, you will find information about tax reporting in France. etoro Club members living in France can generate a tax report based on the previous financial year’s investment activity on the etoro platform, structured in accordance with local tax guidelines.

Select a question to go directly to that topic.

1. What should I be aware of when reporting taxes in France?
2. What does the French Tax Agency consider taxable?
3. How are capital gains calculated in France?
4. Why are the capital gains between the etoro account statement and the tax report different?
5. What are the official tax forms and where can I download them?
6. Can I use the etoro tax report as a basis for filling out official tax forms?
7. Forms 2042 and 2042c
8. Form 2047
9. Form 2074
10. Form 2086
11. Form 2725

What should I be aware of when reporting taxes in France?

• The tax year is from 1 January to 31 December.
• The tax return can be submitted both electronically and in paper format.
• The deadline for filing the return in paper format is 22 May. The deadline for online tax returns depends on the département in which the resident lives. Here’s a breakdown of the deadlines across zones:
• Zone 1 (départements 1 to 19 and non-residents): 25 May, 2024
• Zone 2 (départements 2A to 54): 1 June, 2024
• Zone 3 (départements 55 to 95, as well as overseas départements and territories): June 8, 2024
• The reporting currency is the Euro (EUR).
• The reporting language is French (FR) and English (EN).

What does the French Tax Agency consider taxable?

• Income: Dividend income, interest income, other investment income.
• Capital gains/losses:
• Capital gains/losses from shares, bonds, certificates, investment funds, options, futures, precious metals and others.
• Capital gains/losses from cryptoassets in case cryptoassets are purchased and sold in exchange for non-virtual money or fiat currency.
• Wealth: Wealth tax on real estate assets only - Impôt sur la fortune immobilière (IFI).

How are capital gains calculated in France?

The capital gain/loss on an asset can be calculated by subtracting the cost basis (purchase price) and any associated fees of an asset from the value of the asset when it was sold.

If many positions are held on the same asset, bought at different prices, there are several methods for working out the cost basis. In France, the method used varies based on the type of asset.

• For securities, the weighted average is used.
• For cryptoassets, the ‘first in, first out’ (FIFO) method is used.

For details on these methods, visit our article on cost basis.

Why are the capital gains between the etoro account statement and the tax report different?

You may notice differences between your etoro account statement and your etoro tax report. These can be attributed to the different methods used to calculate capital gains.

• Account statement reporting method: Specific lot identification
• Tax report reporting method:
• For securities, the weighted average is used.
• For cryptoassets, the ‘first in, first out’ (FIFO) method is used.

Additionally, to calculate the financial data presented in the tax report, the values of the positions are converted from USD to EUR at the time of position opening and closing. This conversion process may result in a further difference in the end value between the account statement and the tax report.

What are the official tax forms and where can I download them?

• Forms 2042 and 2042c - The main annual income tax form and the supplementary version.
• Form 2047 - Income received outside France (offshore).
• Form 2074 - Capital gains and losses (holding period abatements)
• Form 2086 - Crypto gains and losses
• Form 2725 - Wealth tax statement for real estate assets based on the value on 1 January.

Can I use the etoro tax report as a basis for filling out official tax forms?

In this section, we will go through the official forms one by one, showing where to enter information found on your etoro tax report.

The coloured boxes from the tax report screenshots correlate to the same coloured boxes in the tax forms screenshots.

The information on this page should not be used as a guide on how to fill in your tax return. Please review the official notes on the tax forms and consult your independent tax advisor for questions.

Forms 2042 and 2042c

The following sections can be found in these forms.

• Dividend and interest income (received offshore)
• 2DC: Sum of all dividends qualifying for a 40% abatement
• 2TR: Sum of all interest payments
• 2TS: Other distributions (esp. non-qualified dividends)
• 2CA: Deductible fees (only on income transactions)
• 8VL: Sum of tax credits (on income received offshore)
• Capital gains and losses
• 3VG: Net amount of capital gains
• 3VH: Net amount of capital losses
• 3SG: Total of holding period abatements

etoro Tax report

The above sections are outlined by coloured boxes below in an example of the etoro tax report.

Official Form

The relevant sections in the official forms are outlined with the same coloured boxes in the screenshots below.

Form 2047

The following sections are found in this form and can be filled in using the etoro tax report.

• Income from French securities
• Income from foreign, qualified dividends
• Income from foreign interest payments
• Other foreign income

etoro Tax Report

Below is the section in the etoro tax report that is relevant to Form 2047.

Official Form

Below is an example of the section in the form 2047, where information from the etoro tax report can be entered.

Form 2074

The following sections are found in this form and can be filled in using the etoro tax report.

• Supplementary tax form in order to declare capital gains and losses which are entitled to holding period abatements
• 3SG: Total of holding period abatements

Official Form

Below is an example of the section in the form 2074 where the relevant information from the etoro tax report can be entered.

Form 2086

This form is for reporting crypto gains and losses.

etoro Tax Report

Below is the section in the etoro Tax report with the relevant information for Form 2086.

Official Form

Below is an example of the section in the form 2074 where the relevant information from the etoro tax report can be entered.

Form 2725

This form is for reporting the Wealth tax statement for real estate assets based on the value on 1 January. This is relevant for real estate funds, for example FPI.