Property purchases and crypto-assets: preparing funds and the notarial file
Published 29/07/2025 · Updated 08/09/2026 · Houssen Issouf Aly, French chartered accountant
Crypto-assets · Companies · Directors
Practical guidance for companies and directors. Revised on 7 September 2026.
Clarify the funding arrangement first
“Buying property with crypto” may mean selling assets and paying euros, borrowing against assets or considering a direct transfer to the seller. Describe the actual route, parties and contracts. The seller’s agreement alone does not validate the whole arrangement.
Discuss payment with the notary before committing to unresolved terms. Identify the buyer and asset owner. Company assets are not automatically available for a director’s personal property purchase.
Agree payment and evidence with the notary
Notaires de France explains payments through and outside the notary’s accounts. Payment through the office and payment outside its presence do not create the same evidence in the deed. Address this explicitly; a blockchain reference cannot replace all sale documentation.
Ask which route is acceptable, what funds must be available, in which form and by when. Confirm costs, duties and evidence. Do not assume universal asset acceptance or banking deadlines.
Reconstruct ownership and source of funds
Connect initial funds, purchases, accounts, wallets, conversions and bank withdrawals in an understandable history.
- Buyer identity and asset ownership.
- Relevant bank and platform statements.
- Purchase, sale and transfer history.
- Income, gift, inheritance or financing evidence.
- Loan and collateral agreements.
- Relevant tax and reporting documents.
- Explanations of fees, currencies and differences.
The final requirements depend on the project and professionals. Identify missing records rather than presenting one screenshot as a complete history.
Coordinate conversion, tax and timing
Assess purchase funds, conversion costs, transaction expenses and potential tax consequences separately. Secured borrowing and asset sales may follow different legal and tax routes. Review actual contracts and movements.
Allow for price changes and processing. A displayed valuation does not guarantee net funds will arrive on time. Connect document checks, funding and completion dates.
Fictional example: a buyer holds assets valued at €200,000 and plans a €180,000 contribution. The €20,000 difference is not automatically an adequate reserve: fees, possible tax, price changes and other payments must be assessed. This example does not calculate capital gains.
Assign responsibilities
The notary handles the deed and its file requirements. The accounting firm reviews accounting and tax information within scope. Banks, conversion providers and lenders apply their own procedures. Assign someone to coordinate requests and track evidence.
A bank brand or intermediary cannot guarantee acceptance. Verify the contracting entity, official contacts and terms actually offered. Timing and requirements depend on the transaction.
Prepare the initial discussion
Bring the proposed purchase, buyer identity, asset inventory, available history and funding route. Resolve open points before signing.
Does secured borrowing automatically avoid tax?
Review the clauses and transactions; see our crypto-backed borrowing guide.
What if a holding company owns the funds?
Clarify ownership and authority. Read about holding companies and crypto.
Also see the gifts guide and discuss the file with the firm.