// definition
Capital loss offsetting
Using realised losses against taxable gains
Short definition
Applying a realised capital loss to reduce gains covered by a tax regime. Its rules determine the eligible gains and the period in which the loss can be used. For privately managed crypto-assets in France, current tax guidance permits offsetting against gains of the same type within the same year, with no carryforward to later years.
risk atlas
Knowledge map
Intuition
A loss’s tax use depends on when it is realised and which gains it can offset.
Related analyses
Primary sources
- French tax administration, reporting digital-asset gains and lossesPrivate-asset management: same-type gains in the same year and no loss carryforward; guidance updated 17 July 2026.