Décret n° 2025-1276 du 19 décembre 2025 relatif à l'obligation déclarative et de diligences incombant aux prestataires de services sur crypto-actifs en application des articles 1649 AC bis à 1649 AC sexies du code général des impôts

This French decree establishes reporting and due diligence requirements for crypto-asset service providers. It aims to enhance transparency and combat illicit activities within the digital asset sector. The decree impacts companies offering crypto-asset services in France, requiring them to comply with specific tax and financial reporting standards outlined in the general tax code.