NFT: the tax headache

Source: L’Usine Digitale


How should national governments tax the capital gains generated from the trading of non-fungible tokens? Should they be considered as crypto assets? Or should they be taxed on the basis of their core assets?

Raphaële Karayan suggests that French legislation concerning the taxation and regulation of capital gains from NFTs is confusing at best.

She argues that there are two main reasons for this:

the fact that NFTs have no legal status and that there are several interpretations of what constitutes an NFT.

The author notes that current debate on these questions in the French Assembly has led to an amendment to the 2022 Finance Bill.


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