{"id":3180,"date":"2025-07-24T11:00:00","date_gmt":"2025-07-24T11:00:00","guid":{"rendered":"https:\/\/hodl-consulting.com\/?p=3180"},"modified":"2026-09-09T19:32:28","modified_gmt":"2026-09-09T19:32:28","slug":"donation-cryptomonnaies","status":"publish","type":"post","link":"https:\/\/hodl-consulting.com\/en\/donation-cryptomonnaies\/","title":{"rendered":"Donation de crypto-actifs : pr\u00e9parer le transfert, la d\u00e9claration et les preuves"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3180\" class=\"elementor elementor-3180\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb785632 h26-section h26-header elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb785632\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-30148c5a\" data-id=\"30148c5a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-834c9f5d elementor-widget elementor-widget-html\" data-id=\"834c9f5d\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t\t<header class=\"h26-nav\" lang=\"en\" aria-label=\"HODL Consulting\"><a class=\"h26-skip-link\" href=\"#h26-main\">Skip to content<\/a><a class=\"h26-brand\" href=\"https:\/\/hodl-consulting.com\/en\/\" aria-label=\"HODL Consulting\"><img decoding=\"async\" loading=\"eager\" class=\"h26-logo-light\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-consulting-51fb09f.webp\" alt=\"HODL Consulting\" width=\"135\" height=\"47\"><img decoding=\"async\" loading=\"eager\" class=\"h26-logo-dark\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-consulting-01a99f7.webp\" alt=\"HODL Consulting\" width=\"135\" height=\"47\"><\/a><nav class=\"h26-links\" aria-label=\"Main navigation\"><a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">The firm<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/services\/\">Services<\/a><details><summary>Your crypto project \u25be<\/summary><div><a href=\"https:\/\/hodl-consulting.com\/en\/crypto\/\">Crypto accounting<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/paiements-crypto-entreprise\/\">Crypto payments<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/holding-crypto\/\">Holding and treasury<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/mining-comptabilite\/\">Mining<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/tresorerie-crypto-professions-medicales\/\">Medical professionals<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/mica-psca\/\">Crypto providers \/ MiCA<\/a><\/div><\/details><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">Resources<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/revue-de-presse\/\">Press<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/contact\/\">Contact<\/a><\/nav><span data-no-translation=\"\"><a class=\"h26-language\" data-no-translation-href=\"\" href=\"https:\/\/hodl-consulting.com\/wp-json\/wp\/v2\/posts\/3180\/\" lang=\"fr\" hreflang=\"fr\">FR<\/a><\/span><button class=\"dark-toggle\" type=\"button\" aria-label=\"Toggle light and dark mode\" aria-pressed=\"true\">Light \/ dark<\/button><details class=\"h26-mobile-nav\"><summary>Menu<\/summary><div><a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">The firm<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/services\/\">Services<\/a><details><summary>Your crypto project \u25be<\/summary><div><a href=\"https:\/\/hodl-consulting.com\/en\/crypto\/\">Crypto accounting<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/paiements-crypto-entreprise\/\">Crypto payments<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/holding-crypto\/\">Holding and treasury<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/mining-comptabilite\/\">Mining<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/tresorerie-crypto-professions-medicales\/\">Medical professionals<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/mica-psca\/\">Crypto providers \/ MiCA<\/a><\/div><\/details><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">Resources<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/revue-de-presse\/\">Press<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/contact\/\">Contact<\/a><\/div><\/details><\/header><style id=\"h26-review-ux\">#tidio-chat,#tidio-chat-code{display:none!important}.h26-skip-link{position:fixed;left:12px;top:-160px;z-index:999999;background:#fff;color:#0B1A46!important;padding:12px 18px;border:2px solid #0B1A46;border-radius:6px}.h26-skip-link:focus{top:44px}.h26-nav a:focus-visible,.h26-nav button:focus-visible,.h26-nav summary:focus-visible,.h26-section a:focus-visible,.h26-section input:focus-visible,.h26-section textarea:focus-visible{outline:3px solid #55A296!important;outline-offset:4px}body.dark .h26-nav :focus-visible,body.dark .h26-section :focus-visible{outline-color:#98CEC6!important}<\/style><script id=\"h26-review-navigation\">(function(){function init(){var nav=document.querySelector(\".h26-nav\"),main=document.querySelector(\".h26-hero h1\");if(!nav||nav.dataset.h26Ready)return;nav.dataset.h26Ready=\"yes\";if(main){main.id=\"h26-main\";main.setAttribute(\"tabindex\",\"-1\")}var button=nav.querySelector(\".dark-toggle\");function sync(){if(button)button.setAttribute(\"aria-pressed\",String(document.body.classList.contains(\"dark\")))}sync();new MutationObserver(sync).observe(document.body,{attributes:true,attributeFilter:[\"class\"]});function close(focus){var opened=Array.from(nav.querySelectorAll(\"details[open]\"));opened.forEach(function(d){d.open=false});if(focus&&opened.length){var summary=opened[0].querySelector(\"summary\");if(summary)summary.focus()}}document.addEventListener(\"keydown\",function(e){if(e.key===\"Escape\")close(true)});document.addEventListener(\"click\",function(e){if(!nav.contains(e.target))close(false)})}if(document.readyState===\"loading\")document.addEventListener(\"DOMContentLoaded\",init,{once:true});else init()})();<\/script>\t\t<style id=\"h27-pilot-design\">\n.h26-section{--h27-ink:#0B1A46;--h27-paper:#FEFEFE;--h27-soft:#E5E6F2;--h27-line:#0b1a4626;--h27-muted:#52607b;--h27-mint:#98CEC6}.dark .h26-section{--h27-ink:#FEFEFE;--h27-paper:#222222;--h27-soft:#2c3039;--h27-line:#ffffff24;--h27-muted:#c4c8d3}.h26-section{color:var(--h27-ink)}.h26-section .elementor-container{max-width:1180px!important}.h26-section:not(.h26-header):not(.h26-footer){padding:72px 28px!important}.h26-section h2{font-size:clamp(28px,3.2vw,42px)!important;line-height:1.2!important;letter-spacing:-1.1px!important}.h26-section h3{line-height:1.3!important}.h26-section p{line-height:1.75}.h26-header{border-bottom:1px solid var(--h27-line)!important}.h26-nav{min-height:78px}.h26-nav .dark-toggle{padding:8px 12px!important;border-radius:30px!important;font-size:12px!important}.h26-nav .h26-links{gap:20px!important}.h27-unused-hero{background:radial-gradient(ellipse at 90% 40%,#98cec638,transparent 60%),var(--h27-paper)!important;overflow:hidden}.h27-unused-hero>.elementor-container>.elementor-column>.elementor-widget-wrap{display:grid!important;grid-template-columns:1.08fr 1fr;column-gap:52px;align-content:center;align-items:start}.h27-unused-hero .elementor-widget-html,.h27-unused-hero .elementor-widget-html>.elementor-widget-container{display:contents}.h27-unused-hero .h27-kicker{grid-column:1;grid-row:1;letter-spacing:2px;text-transform:uppercase;font-size:11px!important;font-weight:600;display:flex;align-items:center;gap:10px;margin:0 0 24px!important}.h27-kicker:before{content:'';width:7px;height:7px;border-radius:50%;background:#55A296;box-shadow:0 0 0 5px #98cec630}.h27-unused-hero .elementor-widget-heading{grid-column:1;grid-row:2}.h27-unused-hero h1{font-size:clamp(38px,4.25vw,60px)!important;line-height:1.07!important;letter-spacing:-2px!important;max-width:650px!important;margin:0 0 22px!important}.h27-unused-hero .elementor-widget-text-editor{grid-column:1;grid-row:3}.h27-unused-hero .elementor-widget-text-editor p{font-size:15px!important;line-height:1.8!important}.h27-unused-hero .h27-scene{grid-column:2;grid-row:1\/span 3;align-self:center}.h27-scene{position:relative;min-height:440px;width:100%;border:1px solid var(--h27-line);border-radius:26px;background:linear-gradient(150deg,#e5e6f270,#98cec620);overflow:hidden;isolation:isolate}.h27-scene:before{content:'';position:absolute;inset:0;background-image:linear-gradient(var(--h27-line) 1px,transparent 1px),linear-gradient(90deg,var(--h27-line) 1px,transparent 1px);background-size:28px 28px;opacity:.26;mask-image:linear-gradient(transparent,#000,transparent);z-index:-1}.h27-scene-label{display:flex;justify-content:space-between;padding:23px 24px;font-size:10px;letter-spacing:1.8px;text-transform:uppercase;color:var(--h27-muted)}.h27-scene-label b{color:var(--h27-ink);font-weight:600}.h27-orbit{position:absolute;width:320px;height:320px;border:1px solid var(--h27-line);border-radius:50%;left:50%;top:50%;transform:translate(-50%,-43%)}.h27-orbit:after{content:'';position:absolute;inset:35px;border:1px dashed var(--h27-line);border-radius:50%}.h27-core{position:absolute;left:50%;top:43%;transform:translate(-50%,-50%);background:#0B1A46;color:#FEFEFE;padding:24px 26px;border-radius:16px;box-shadow:0 14px 38px #0b1a4628;text-align:center;width:194px;border:1px solid #98cec670}.h27-core b{display:block;font:600 25px Montserrat,sans-serif;letter-spacing:-1px;color:#FEFEFE!important}.h27-core span{display:block;font-size:11px;margin-top:7px;color:#b9dcd7!important}.h27-node{position:absolute;padding:12px 16px;display:flex;align-items:center;gap:10px;background:var(--h27-paper);border:1px solid var(--h27-line);border-radius:11px;box-shadow:0 8px 22px #0b1a460b;font-size:12px;font-weight:600}.h27-node i{font-style:normal;background:var(--h27-soft);width:28px;height:28px;border-radius:8px;display:grid;place-items:center;color:var(--h27-ink)}.h27-node.n1{top:82px;left:25px}.h27-node.n2{top:93px;right:22px}.h27-node.n3{top:268px;left:35px}.h27-node.n4{top:277px;right:24px}.h27-scene-foot{position:absolute;bottom:20px;left:20px;right:20px;font-size:11px;text-align:center;padding-top:14px;border-top:1px solid var(--h27-line);color:var(--h27-muted)}.h27-scene svg.h27-network{position:absolute;inset:0;width:100%;height:100%;pointer-events:none}.h27-network path{fill:none;stroke:#55A296;stroke-width:1.1;stroke-dasharray:4 7;animation:h27flow 30s linear infinite}.h27-network circle{fill:#98CEC6}.h27-proof{display:flex;flex-wrap:wrap;gap:9px 18px;margin-top:22px;font-size:11px;color:var(--h27-muted)}.h27-proof span{border-left:2px solid #98CEC6;padding-left:10px}.h27-editorial-intro{max-width:670px;margin-bottom:30px;color:var(--h27-muted)}.h27-projects{display:grid;grid-template-columns:1fr 1fr;gap:22px}.h27-project{border:1px solid var(--h27-line);border-radius:18px;overflow:hidden;background:var(--h27-paper);transition:transform .25s,box-shadow .25s}.h27-project:hover{transform:translateY(-4px);box-shadow:0 18px 40px #0b1a4612}.h27-project:nth-child(2){background:var(--h27-soft)}.h27-project-art{height:146px;padding:25px 30px;display:flex;align-items:center;justify-content:center;gap:12px;position:relative;border-bottom:1px solid var(--h27-line);background:linear-gradient(135deg,#98cec61a,transparent)}.h27-project-art span{background:var(--h27-paper);border:1px solid var(--h27-line);padding:9px 13px;border-radius:8px;font-size:12px;box-shadow:0 8px 20px #0b1a4608}.h27-project-art b{font-size:23px;color:var(--h27-muted)}.h27-project-body{padding:26px 30px}.h27-project-body small{font-size:10px;letter-spacing:1.4px;text-transform:uppercase;color:var(--h27-muted)}.h27-project-body h3{font-size:23px!important;letter-spacing:-.7px;margin:12px 0!important}.h27-project-body p{font-size:14px!important;margin-bottom:20px}.h27-project-body a{display:inline-block;font-size:13px!important;font-weight:600;border-bottom:1px solid #55A296;padding-bottom:4px}.h27-more-projects{display:flex;flex-wrap:wrap;gap:12px 28px;padding-top:26px;font-size:13px}.h27-method-intro{display:grid;grid-template-columns:1fr 1fr;gap:40px;margin:8px 0 36px}.h27-method-intro p{font-size:15px!important}.h27-steps{display:grid;grid-template-columns:1fr 1fr;gap:0 40px;counter-reset:steps}.h27-step{padding:28px 0 24px;border-top:1px solid var(--h27-line);position:relative;padding-left:52px}.h27-step:before{counter-increment:steps;content:'0' counter(steps);position:absolute;top:27px;left:0;font-size:13px;font-weight:600;color:#55A296}.h27-step h3{font-size:20px!important;margin:0 0 14px!important}.h27-step p{font-size:13px!important;margin:0!important}.h27-situations{border-radius:16px;background:var(--h27-soft);padding:28px 32px;margin-top:30px}.h27-situations h3{font-size:22px!important}.h27-situations li{margin:12px 0;font-size:14px;line-height:1.7}.h27-person{display:grid;grid-template-columns:.8fr 1.2fr;gap:0;background:var(--h27-soft);border-radius:22px;overflow:hidden;margin:18px 0 48px}.h27-person-photo{position:relative;min-height:330px;overflow:hidden}.h27-person-photo img{width:100%!important;height:100%!important;object-fit:cover!important;position:absolute;inset:0;filter:saturate(.75)}.h27-person-copy{padding:42px;align-self:center}.h27-person-copy small{font-size:10px;letter-spacing:1.5px;text-transform:uppercase}.h27-person-copy h3{font-size:29px!important;letter-spacing:-.8px;margin:15px 0!important}.h27-person-copy p{font-size:14px!important}.h27-videos{display:grid;grid-template-columns:1fr 1fr 1fr;gap:22px}.h27-video{border:1px solid var(--h27-line);border-radius:14px;overflow:hidden}.h27-video>a{position:relative;display:block;overflow:hidden}.h27-video img{width:100%!important;aspect-ratio:16\/9!important;object-fit:cover!important;transition:transform .4s}.h27-video:hover img{transform:scale(1.035)}.h27-video>a:after{content:'\u25b6';position:absolute;left:50%;top:50%;transform:translate(-50%,-50%);width:44px;height:44px;border-radius:50%;background:#0b1a46d9;color:white;display:grid;place-items:center;font-size:15px;padding-left:2px}.h27-video>div{padding:20px}.h27-video h3{font-size:17px!important;margin:0 0 10px!important}.h27-video small{font-size:11px;color:var(--h27-muted)}.h27-media{display:grid;grid-template-columns:1.1fr 1fr;gap:36px;align-items:center}.h27-media figure{margin:0!important;position:relative}.h27-media img{border-radius:18px;width:100%!important;aspect-ratio:16\/10;object-fit:cover}.h27-media figcaption{font-size:10px;margin-top:10px;color:var(--h27-muted)}.h27-media p{font-size:14px!important}.h27-media a{font-size:13px!important}.h27-media-label{display:inline-block;background:var(--h27-soft);padding:8px 12px;border-radius:6px;font-size:10px;letter-spacing:1px;margin-bottom:14px}.h27-socials{display:flex;gap:10px;flex-wrap:wrap;margin:20px 0}.h27-socials a{display:flex;gap:8px;align-items:center;font-size:12px!important;border:1px solid var(--h27-line);padding:9px 11px;border-radius:8px;line-height:1!important}.h27-socials svg{width:17px;height:17px;fill:currentColor;flex-shrink:0}.h27-payments{display:flex;gap:16px;align-items:center;flex-wrap:wrap;margin:24px 0;padding-top:22px;border-top:1px solid var(--h27-line)}.h27-payments>span{font-size:11px}.h27-payments img{height:25px!important;width:auto!important;max-width:85px!important;object-fit:contain;background:white;border-radius:4px;padding:3px}.h27-payments b{font-size:11px;font-weight:500}.h27-reviews-header{display:flex;gap:28px;align-items:center;margin:22px 0}.h27-rating{font-size:48px;letter-spacing:-2px;line-height:1}.h27-rating small{font-size:20px;letter-spacing:0}.h27-stars{color:#B97709!important;letter-spacing:3px;font-size:15px}.dark .h27-stars{color:#f9cc72!important}.h27-reviews-header p{margin:5px 0;font-size:12px!important}.h27-review-track{display:flex;gap:20px;overflow-x:auto;scroll-snap-type:x mandatory;scrollbar-width:thin;padding:4px 0 15px;scroll-behavior:smooth}.h27-review{flex:0 0 calc((100% - 40px)\/3);border:1px solid var(--h27-line);border-radius:16px;padding:25px;background:var(--h27-paper);scroll-snap-align:start}.h27-review blockquote{font-size:17px!important;line-height:1.7;margin:18px 0!important;border:0!important;padding:0!important}.h27-review-author{font-size:13px;font-weight:600}.h27-review small,.h27-review a{font-size:10px!important;line-height:1.7!important;color:var(--h27-muted)!important}.h27-review-controls{display:flex;align-items:center;gap:10px;margin-top:15px}.h27-review-controls button{background:var(--h27-paper);color:var(--h27-ink);border:1px solid var(--h27-line);border-radius:30px;padding:8px 14px;font-size:12px}.h27-review-controls span{font-size:10px;margin-left:auto;color:var(--h27-muted)}.h27-faq details{border-top:1px solid var(--h27-line);padding:18px 0}.h27-faq summary{cursor:pointer;font-size:16px;font-weight:600;line-height:1.5}.h27-faq details p{font-size:14px!important;margin-top:15px}.h27-faq>p{max-width:740px}.h27-cta{display:flex;align-items:center;gap:22px;margin:28px 0 0}.h27-cta a{display:inline-block;border-radius:8px;background:#98CEC6;color:#0B1A46!important;padding:14px 20px;font-size:13px;font-weight:600}.h27-cta span{font-size:11px;color:var(--h27-muted)}@keyframes h27flow{to{stroke-dashoffset:-220}}@media(prefers-reduced-motion:reduce){.h27-network path{animation:none}.h27-project,.h27-video img{transition:none}.h27-review-track{scroll-behavior:auto}}\n@media(max-width:1024px){.h26-nav .h26-links{gap:10px!important}.h27-unused-hero>.elementor-container>.elementor-column>.elementor-widget-wrap{column-gap:26px}.h27-scene{min-height:390px}.h27-core{width:150px;padding:20px 10px}.h27-node{padding:8px;font-size:10px;gap:6px}.h27-node.n1{left:10px;top:72px}.h27-node.n2{right:10px;top:94px}.h27-node.n3{left:10px;top:235px}.h27-node.n4{right:10px;top:257px}.h27-person-copy{padding:30px}.h27-project-art{padding:20px 12px;gap:7px}.h27-project-art span{font-size:10px;padding:8px}.h27-review{flex-basis:calc((100% - 20px)\/2)}}\n@media(max-width:767px){.h26-section:not(.h26-header):not(.h26-footer){padding:44px 20px!important}.h27-unused-hero>.elementor-container>.elementor-column>.elementor-widget-wrap{grid-template-columns:1fr;gap:0}.h27-unused-hero h1{font-size:38px!important;letter-spacing:-1.5px!important}.h27-unused-hero .h27-scene{grid-column:1;grid-row:4;margin-top:28px;min-height:370px}.h27-unused-hero .h27-kicker{font-size:9px!important;letter-spacing:1.3px;margin-bottom:22px!important}.h27-projects,.h27-method-intro,.h27-steps,.h27-person,.h27-media{grid-template-columns:1fr}.h27-projects{gap:18px}.h27-project-art{height:122px}.h27-project-body{padding:24px}.h27-method-intro{gap:4px}.h27-person-photo{min-height:290px}.h27-person-copy{padding:28px}.h27-videos{grid-template-columns:1fr}.h27-situations{padding:24px}.h27-review{flex-basis:90%;padding:22px}.h27-review-controls{flex-wrap:wrap}.h27-review-controls span{width:100%;margin-top:7px}.h27-scene-label{font-size:8px}.h27-scene-foot{font-size:10px}.h27-cta{align-items:flex-start;flex-direction:column;gap:10px}.h27-proof{font-size:10px}.h27-media{gap:22px}.h27-rating{font-size:42px}.h27-socials a{padding:9px}.h26-footer .h26-footer-grid{gap:32px!important}}\n.dark .h27-scene{background:radial-gradient(ellipse at 70% 25%,#98cec61c,transparent 65%),linear-gradient(135deg,#30343e,#24272c)}.h27-media .h26-media-image{aspect-ratio:16\/10!important;object-fit:cover!important}.h27-step p{color:var(--h27-muted)}.h27-socials i{font-family:\"Font Awesome 5 Brands\"!important}.h27-scene .h27-core span{font-size:10px!important;letter-spacing:0!important}.h27-hero-pilot .h26-kicker{display:none}<\/style><style id=\"h27-qa-refinements\">.h27-review blockquote{background:transparent!important;letter-spacing:0!important}.h27-review-controls button:hover,.h27-review-controls button:focus,.h26-nav .dark-toggle:hover,.h26-nav .dark-toggle:focus{background:#98CEC6!important;color:#0B1A46!important;border-color:#55A296!important}.h27-review-track{scrollbar-color:#98CEC6 transparent}.h27-review-controls button:focus-visible{outline:2px solid #55A296;outline-offset:3px}@media(max-width:767px){.h27-unused-hero h1{font-size:32px!important;line-height:1.12!important;letter-spacing:-1px!important}.h26-nav{gap:12px!important;justify-content:space-between!important}.h26-nav .dark-toggle{font-size:0!important;width:34px!important;min-width:34px!important;height:34px!important;padding:4px!important;flex-shrink:0}.h26-nav .dark-toggle:before{content:'\u25d0';font:22px Arial,sans-serif!important;line-height:1}.h26-nav .h26-brand img{width:85px!important;height:auto!important}.h26-nav .h26-mobile-nav>summary{font-size:12px!important}.h27-unused-hero .h27-scene{min-height:390px}.h27-node.n2{top:85px}.h27-node.n3{top:245px}.h27-node.n4{top:267px}.h27-core{top:46%;padding:18px 10px}}\n<\/style><style id=\"h27-scene-readability\">.h27-scene,.h27-scene *{line-height:1.45!important;letter-spacing:0!important}.h27-scene-label{line-height:1.4!important;gap:12px;align-items:flex-start}.h27-scene-label>*{font-size:inherit!important;line-height:1.4!important}.h27-terminal strong{line-height:1.25!important}.h27-core b{line-height:1.2!important}.h27-node i{line-height:1!important}.h27-scene-foot{line-height:1.5!important}.h27-route-card b{line-height:1!important}.h27-project-art{line-height:1.5!important}.h27-project-art *{line-height:1.5!important;letter-spacing:0!important}@media(max-width:767px){.h27-terminal{top:70px!important}.h27-route-card{top:100px!important}.h27-route-card.route-second{top:240px!important}.h27-scene-label{padding:17px 18px!important}.h27-payment-scene .h27-scene-foot{bottom:16px!important}}\n<\/style><style id=\"h27-footer-scale\">.h26-footer h2{font-size:16px!important;line-height:1.4!important;letter-spacing:0!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}.h26-footer .h26-footer-grid{gap:44px!important}.h26-footer .h26-footer-grid a{font-size:13px!important}.h26-footer{padding-top:45px!important;padding-bottom:25px!important}<\/style><style id=\"h27-guide-reading\">.h26-hero h1{font-size:clamp(34px,4.3vw,56px)!important;line-height:1.12!important;letter-spacing:-1.6px!important;max-width:1030px}.h26-hero .elementor-widget-text-editor p{font-size:13px!important;color:var(--h27-muted);line-height:1.8!important}.h26-hero{background:var(--h27-paper)!important}.h26-section:not(.h26-header):not(.h26-footer){padding-top:46px!important;padding-bottom:46px!important}.h26-section:not(.h26-hero):not(.h26-header):not(.h26-footer)>.elementor-container{max-width:950px!important}.h26-section .h26-reading{max-width:none!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:15px!important;line-height:1.9!important}.h26-section h2{font-size:clamp(26px,3vw,36px)!important;letter-spacing:-.8px!important;scroll-margin-top:70px}.h26-section h3{font-size:23px!important;margin:28px 0 16px!important}.h26-section .h26-reading li{margin:12px 0}.h27-guide-toc{border-top:1px solid var(--h27-line);padding-top:22px;margin-top:25px}.h27-guide-toc span{display:block;font-size:11px;text-transform:uppercase;letter-spacing:1.4px;margin-bottom:12px}.h27-guide-toc ol{display:flex;flex-wrap:wrap;gap:8px 22px;list-style:none;padding:0!important;margin:0!important}.h27-guide-toc li{font-size:12px!important;line-height:1.7!important;margin:0!important}.h27-guide-toc a{display:block;border-bottom:1px solid var(--h27-line);padding:4px 0}.h27-guide-toc a:focus-visible{outline:3px solid #55A296;outline-offset:3px}.h27-guide-image{display:block;width:100%;max-height:430px;object-fit:contain;border-radius:15px;background:var(--h27-paper)}.h26-section .h26-reading table{display:block;overflow:auto;max-width:100%}.h26-section .h26-reading blockquote{background:var(--h27-paper);border-left:3px solid #98CEC6;border-radius:0 12px 12px 0;padding:25px;margin:25px 0}.h26-section .h26-reading a{overflow-wrap:anywhere}.h26-footer h2{font-size:16px!important}.h26-footer .h26-footer-grid>div:first-child h2{font-size:23px!important}@media(max-width:767px){.h26-hero h1{font-size:32px!important;letter-spacing:-1px!important}.h26-section:not(.h26-header):not(.h26-footer){padding:34px 20px!important}.h27-guide-toc ol{display:block}.h27-guide-toc li{margin:8px 0!important}.h26-section .h26-reading p,.h26-section .h26-reading li{font-size:14px!important}}<\/style>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d8296aca h26-section h26-hero elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8296aca\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d27d8dde\" data-id=\"d27d8dde\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-76d6c4d4 elementor-widget elementor-widget-heading\" data-id=\"76d6c4d4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Giving crypto-assets in France: preparing the transfer, reporting and evidence<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e877305 elementor-widget elementor-widget-html\" data-id=\"8e877305\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h29-guide-date\" data-no-translation>Published 24\/07\/2025 \u00b7 Updated 08\/09\/2026 \u00b7 <a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">Houssen Issouf Aly, French chartered accountant<\/a><\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4023f7b3 elementor-widget elementor-widget-html\" data-id=\"4023f7b3\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"h26-kicker\" lang=\"en\">Crypto-assets \u00b7 Companies \u00b7 Directors<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8db34656 elementor-widget elementor-widget-text-editor\" data-id=\"8db34656\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div lang=\"en\"><p>Practical guidance for companies and directors. Revised on 7 September 2026.<\/p><p class=\"h26-meta\">Original article: 2025-07-24 \u00b7 Houssen Issouf Aly \u00b7 HODL Consulting<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c92cec87 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c92cec87\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e3166606\" data-id=\"e3166606\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a6c1de0 elementor-widget elementor-widget-html\" data-id=\"2a6c1de0\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<img decoding=\"async\" height=\"420\" width=\"800\" class=\"h27-guide-image\" alt=\"Giving crypto-assets in France: preparing the transfer, reporting and evidence\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-article-donation-crypto-en.webp\" loading=\"lazy\"><nav class=\"h27-guide-toc\" aria-label=\"Guide contents\"><span>In this guide \u00b7 4 min read<\/span><ol><li><a href=\"#h27-guide-part-1\">Prepare the gift before moving the assets<\/a><\/li><li><a href=\"#h27-guide-part-2\">Separate reporting from gift tax<\/a><\/li><li><a href=\"#h27-guide-part-3\">Build an evidence file<\/a><\/li><li><a href=\"#h27-guide-part-4\">Preserve valuation evidence for later decisions<\/a><\/li><li><a href=\"#h27-guide-part-5\">Plan receipt and subsequent use<\/a><\/li><li><a href=\"#h27-guide-part-6\">Frequently asked questions<\/a><\/li><li><a href=\"#h27-guide-part-7\">Continue reading<\/a><\/li><\/ol><\/nav><script>(function(){function init(){var heads=document.querySelectorAll('.h26-section:not(.h26-footer) h2.elementor-heading-title');heads.forEach(function(h,i){h.id='h27-guide-part-'+(i+1)})}if(document.readyState==='loading')document.addEventListener('DOMContentLoaded',init,{once:true});else init()})();<\/script>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1028fbf9 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1028fbf9\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-00e3e5d1\" data-id=\"00e3e5d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-105487c7 elementor-widget elementor-widget-heading\" data-id=\"105487c7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Prepare the gift before moving the assets<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1df11655 elementor-widget elementor-widget-text-editor\" data-id=\"1df11655\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Giving crypto-assets to a child or relative requires more than sending tokens to an address. Identify the asset, its owner, the actual recipient and the records explaining the transfer. A blockchain movement might instead be a transfer between your own wallets, a loan or a payment.<\/p><p>Separate personal holdings from company assets. A director cannot treat the company\u2019s portfolio as their own. Minors, cross-border arrangements, divided ownership or the balance between heirs require appropriate advice before execution.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3357ad38 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3357ad38\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10ea9e2e\" data-id=\"10ea9e2e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-73545b6e elementor-widget elementor-widget-heading\" data-id=\"73545b6e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Separate reporting from gift tax<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6937acbc elementor-widget elementor-widget-text-editor\" data-id=\"6937acbc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/don-manuel\" target=\"_blank\" rel=\"noopener\">French tax guidance on manual gifts<\/a> states that the recipient must report a gift even when no duty is payable. Online reporting is mandatory from 1 January 2026, subject to exceptions. Confirm the classification, procedure and timetable for the transaction rather than assuming its value removes the reporting requirement.<\/p><p>The <a href=\"https:\/\/www.impots.gouv.fr\/particulier\/calcul-et-paiement-des-droits\" target=\"_blank\" rel=\"noopener\">gift-tax calculation<\/a> considers family relationship and previous gifts within fifteen years. The parent-child allowance is \u20ac100,000, subject to the unused amount. Do not transfer an inheritance allowance to an unrelated-person gift. Gifts between non-relatives generally face 60% on the taxable amount, subject to any applicable special provisions.<\/p><p>Bring previous deeds and returns to the discussion. Establish who will cover costs and any duty, and how the necessary liquidity will be available.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec7ce2af h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec7ce2af\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c017724\" data-id=\"2c017724\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f2c6c6c5 elementor-widget elementor-widget-heading\" data-id=\"f2c6c6c5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Build an evidence file<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b86be09 elementor-widget elementor-widget-text-editor\" data-id=\"2b86be09\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>The file should explain the transaction without providing private keys. A transmission record can connect:<\/p><ul><li><strong>People:<\/strong> identity, tax residence, relationship and ownership.<\/li><li><strong>Assets:<\/strong> type, quantity, network and relevant accounts or addresses.<\/li><li><strong>Purpose:<\/strong> intended gift, conditions and documented acceptance.<\/li><li><strong>History:<\/strong> asset origin and relevant prior gifts.<\/li><li><strong>Value:<\/strong> price source, timestamp, euro conversion and method.<\/li><li><strong>Execution:<\/strong> transaction reference or provider statement and reconciled quantities.<\/li><li><strong>Formalities:<\/strong> deed where relevant, reporting receipt and payment where due.<\/li><\/ul><p>An on-chain movement does not replace identification of the parties or legal assessment. Keep the records available to authorised people and separate from the secrets controlling the assets.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f5773d4 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f5773d4\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e8ffe834\" data-id=\"e8ffe834\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2858c223 elementor-widget elementor-widget-heading\" data-id=\"2858c223\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Preserve valuation evidence for later decisions<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9489bb4c elementor-widget elementor-widget-text-editor\" data-id=\"9489bb4c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Determine the appropriate valuation rules with the adviser, considering the form of transfer and reporting date. Do not select a later price simply because it produces a preferable result. Retain prices at relevant dates and explain the method used.<\/p><p>For a later disposal within the private regime under Article 150 VH bis, <a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/11968-PGP.html\/identifiant=BOI-RPPM-PVBMC-30-20-20190902\" target=\"_blank\" rel=\"noopener\">BOFiP guidance on assets acquired by gift<\/a> refers to the value used for transfer duties or, failing that, actual value on entry into the recipient\u2019s assets. An exemption from gift duty does not remove the need to retain valuation evidence. The later calculation still depends on the portfolio and applicable regime.<\/p><p><strong>Fictional file example:<\/strong> a parent transfers ten units from a personal account to their child\u2019s account. The record includes network, quantity, account references and receipt evidence. Dated price records support the agreed valuation. This example describes documentation, not a tax calculation or tax-free outcome.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d417b286 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d417b286\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b0d1ac9\" data-id=\"9b0d1ac9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-125de108 elementor-widget elementor-widget-heading\" data-id=\"125de108\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Plan receipt and subsequent use<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93a81c62 elementor-widget elementor-widget-text-editor\" data-id=\"93a81c62\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><p>Confirm that the recipient understands the account or wallet, supported asset and network, and access arrangements. Avoid including recovery phrases in tax correspondence.<\/p><p>Disclose any intended quick sale, property purchase or wider estate arrangement during the initial review. Gift, sale and use of the proceeds are connected decisions requiring assessment of their facts. A gift should not be presented as a universal way to eliminate tax.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54ef81ec h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54ef81ec\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81d76e7e\" data-id=\"81d76e7e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-23078d15 elementor-widget elementor-widget-heading\" data-id=\"23078d15\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19743386 elementor-widget elementor-widget-text-editor\" data-id=\"19743386\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"h26-reading\" lang=\"en\"><h3>Can an allowance-covered gift still require reporting?<\/h3><p>Yes. Reporting and duty calculation are separate questions.<\/p><h3>Is a transfer to my second wallet a gift?<\/h3><p>Examine actual ownership and purpose. Changing the storage location alone does not establish a transfer to another person.<\/p><h3>How can HODL help?<\/h3><p>We can organise histories and valuation evidence with the notary or legal adviser. Read the <a href=\"https:\/\/hodl-consulting.com\/en\/flat-tax-crypto-2026-taux-reel\/\">private crypto-tax guide<\/a> and <a href=\"https:\/\/hodl-consulting.com\/en\/gestion-wallets-entreprise\/\">wallet records and access guide<\/a>, or <a href=\"https:\/\/hodl-consulting.com\/en\/contact\/\">discuss your intended gift<\/a>.<\/p><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4a00b36 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4a00b36\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-631cb25e\" data-id=\"631cb25e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-58ff5de2 elementor-widget elementor-widget-heading\" data-id=\"58ff5de2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Continue reading<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3043c5b4 elementor-widget elementor-widget-text-editor\" data-id=\"3043c5b4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">All guides and resources \u2192<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd02750a h26-section h26-footer elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd02750a\" data-element_type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;_ha_eqh_enable&quot;:false}\" data-no-translation=\"\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bfa47fcf\" data-id=\"bfa47fcf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b8a3721 elementor-widget elementor-widget-html\" data-id=\"4b8a3721\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t\t\n\t\t\t<footer lang=\"fr\"><div class=\"h26-footer-grid\"><div><h2>HODL Consulting<\/h2><p>Accounting and advisory services for companies and their directors, with dedicated expertise in crypto-asset transactions.<\/p><address class=\"h27-address\">29 rue du Colis\u00e9e<br>75008 Paris<\/address><a href=\"mailto:houssen@hodl-consulting.com\">houssen@hodl-consulting.com<\/a><p data-no-translation=\"\"><a data-no-translation-href=\"\" href=\"tel:+33627758844\">+33 6 27 75 88 44<\/a><\/p><div class=\"h27-payments\"><span>Accepted payments<\/span><img decoding=\"async\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/bitcoin-be86e3f.webp\" alt=\"Bitcoin\" loading=\"lazy\"><img decoding=\"async\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/ethereum-9c4d679.webp\" alt=\"Ethereum\" loading=\"lazy\"><img decoding=\"async\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/usdc-959fac0.webp\" alt=\"USDC\" loading=\"lazy\"><\/div><\/div><div><h2>Your business and projects<\/h2><ul><li><a href=\"https:\/\/hodl-consulting.com\/en\/mica-psca\/\">Crypto service providers \/ CASPs<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/paiements-crypto-entreprise\/\">Retailers and e-commerce<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/tresorerie-crypto-professions-medicales\/\">Medical professionals<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/holding-crypto\/\">Holding companies and directors<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/mining-comptabilite\/\">Mining businesses<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/crypto\/\">Businesses and crypto treasury<\/a><\/li><\/ul><\/div><div><h2>The firm<\/h2><ul><li><a href=\"https:\/\/hodl-consulting.com\/en\/qui-sommes-nous\/\">About the firm<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">Articles and insights<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/revue-de-presse\/\">Press and podcasts<\/a><\/li><li><a href=\"https:\/\/hodl-consulting.com\/en\/contact\/\">Contact<\/a><\/li><\/ul><\/div><\/div><div class=\"h27-socials\" aria-label=\"Social networks and messaging\"><a href=\"https:\/\/www.linkedin.com\/company\/hodl-consulting-cabinet-d-expertise-comptable-et-de-conseil\/\" target=\"_blank\" rel=\"noopener\"><i class=\"fab fa-linkedin\" aria-hidden=\"true\" style=\"font-size:18px\"><\/i>LinkedIn<\/a><a href=\"https:\/\/twitter.com\/Hia_Barea\" target=\"_blank\" rel=\"noopener\"><i class=\"fab fa-twitter\" aria-hidden=\"true\" style=\"font-size:18px\"><\/i>Twitter \/ X<\/a><a href=\"https:\/\/wa.me\/33627758844\" target=\"_blank\" rel=\"noopener\"><i class=\"fab fa-whatsapp\" aria-hidden=\"true\" style=\"font-size:18px\"><\/i>WhatsApp<\/a><a href=\"https:\/\/t.me\/Houssen_HODL_Consulting\" target=\"_blank\" rel=\"noopener\"><i class=\"fab fa-telegram-plane\" aria-hidden=\"true\" style=\"font-size:18px\"><\/i>Telegram<\/a><a href=\"https:\/\/discordapp.com\/users\/Hia_Barea#0131\" target=\"_blank\" rel=\"noopener\"><i class=\"fab fa-discord\" aria-hidden=\"true\" style=\"font-size:18px\"><\/i>Discord<\/a><\/div><div class=\"h26-legal\"><span>\u00a9 2026 HODL Consulting<\/span><a href=\"https:\/\/hodl-consulting.com\/en\/mentions-legales\/\">Legal notice<\/a><a href=\"https:\/\/hodl-consulting.com\/en\/protection-des-donnees\/\">Data protection<\/a><\/div><p class=\"h29-footer-privacy\"><button type=\"button\" class=\"h26-privacy-open\">Manage cookies<\/button><\/p><\/footer>\t\t<style id=\"h27-footer-layout\">.h26-footer .h27-address{font-size:13px;font-style:normal;line-height:1.7;margin:20px 0 12px}.h26-footer .h27-payments{gap:12px;margin:18px 0 0;padding-top:16px}.h26-footer .h27-payments>span{flex-basis:100%;font-size:11px}.h26-footer .h27-payments img{height:32px!important}.h26-footer .h27-socials{margin:28px 0 20px}.h26-footer .h26-footer-grid>div:first-child>a{overflow-wrap:anywhere}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Donation de crypto : identifier le d\u00e9tenteur, v\u00e9rifier les abattements et formalit\u00e9s, conserver la valorisation et pr\u00e9parer le dossier du b\u00e9n\u00e9ficiaire.<\/p>","protected":false},"author":1,"featured_media":3181,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[19,50],"tags":[52,69,61],"class_list":["post-3180","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-crypto","category-fiscal","tag-crypto","tag-expertcomptable","tag-paris"],"_links":{"self":[{"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/posts\/3180","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/comments?post=3180"}],"version-history":[{"count":3,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/posts\/3180\/revisions"}],"predecessor-version":[{"id":5127,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/posts\/3180\/revisions\/5127"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/media\/3181"}],"wp:attachment":[{"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/media?parent=3180"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/categories?post=3180"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hodl-consulting.com\/en\/wp-json\/wp\/v2\/tags?post=3180"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}