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.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-0a983290 h26-section h26-hero elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a983290\" 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-f5660df3\" data-id=\"f5660df3\" 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-f735036c elementor-widget elementor-widget-heading\" data-id=\"f735036c\" 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\">DAC8: preparing data and keeping reliable records<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6245b869 elementor-widget elementor-widget-html\" data-id=\"6245b869\" 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 17\/12\/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-a800e540 elementor-widget elementor-widget-html\" data-id=\"a800e540\" 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-5cbd82b7 elementor-widget elementor-widget-text-editor\" data-id=\"5cbd82b7\" 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: 2025-12-17 \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-6882b62f h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6882b62f\" 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-651414e6\" data-id=\"651414e6\" 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-ecdad9f7 elementor-widget elementor-widget-html\" data-id=\"ecdad9f7\" 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=\"DAC8: preparing data and keeping reliable records\" src=\"https:\/\/hodl-consulting.com\/wp-content\/plugins\/hodl-bilingual\/assets\/hodl-article-dac8-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\">Information exchange, not a new tax rate<\/a><\/li><li><a href=\"#h27-guide-part-2\">The EU timetable<\/a><\/li><li><a href=\"#h27-guide-part-3\">What a company can prepare<\/a><\/li><li><a href=\"#h27-guide-part-4\">Sources<\/a><\/li><li><a href=\"#h27-guide-part-5\">Next steps<\/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-bf2178cb h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf2178cb\" 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-6ded8418\" data-id=\"6ded8418\" 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-9e6ea18a elementor-widget elementor-widget-heading\" data-id=\"9e6ea18a\" 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\">Information exchange, not a new tax rate<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ee6e4a3 elementor-widget elementor-widget-text-editor\" data-id=\"3ee6e4a3\" 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>DAC8 governs the collection and exchange of tax information about crypto-assets. Tax authorities receive records from reporting providers and exchange them under the applicable rules. It does not replace the taxpayer\u2019s obligations or create a universal capital-gains calculation.<\/p><h3>Reporting provider and user: different roles<\/h3><p>A provider within scope needs to determine its obligations, perform the required due diligence, collect information and prepare a return. A user, whether an individual or company, may receive requests about identity, tax residence or status. Holding crypto-assets for its own account does not automatically make a company a reporting provider.<\/p><p>For a company, requests must identify the correct entity and, where required, its controlling persons. A brand, director and company are not interchangeable account holders. MiCA regulatory status and tax reporting obligations also have different scopes.<\/p><h3>Transaction information is not necessarily a taxable gain<\/h3><p>Data may include aggregate amounts and quantities by asset and transaction category. A total of sales, purchases or transfers is not automatically taxable profit. Company accounting and individual tax calculations still require appropriate reconciliation and classification.<\/p><p><strong>Example:<\/strong> a transfer of 0.5 BTC between two accounts owned by the same company may appear as an outgoing movement at one provider and an incoming movement at another. The file should connect both movements and establish ownership. Reading each statement separately may otherwise misrepresent the activity.<\/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-49ac9981 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49ac9981\" 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-2b6563ed\" data-id=\"2b6563ed\" 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-ba3b55c1 elementor-widget elementor-widget-heading\" data-id=\"ba3b55c1\" 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\">The EU timetable<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49f8c37a elementor-widget elementor-widget-text-editor\" data-id=\"49f8c37a\" 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>Distinguish the transaction period, the provider\u2019s filing deadline and exchanges between tax authorities. They are not one deadline.<\/p><ol><li><strong>From 1 January 2026:<\/strong> the first transaction period covered by the new rules.<\/li><li><strong>In France, before 15 June of the following year:<\/strong> article 19 of Decree 2025-1276 sets the reporting provider\u2019s filing deadline. Under that text, 2026 data is filed before 15 June 2027.<\/li><li><strong>By 30 September 2027:<\/strong> the first exchanges between tax authorities concerning 2026, according to the European Commission.<\/li><\/ol><p>Providers reporting in another country need to check domestic requirements. French formats and technical procedures are published on the <a href=\"https:\/\/www.impots.gouv.fr\/transfert-dinformations-en-application-des-dispositifs-carfdac8\" target=\"_blank\" rel=\"noopener\">DGFiP CARF\/DAC8 page<\/a>. Collection, controls and corrections need to be organised before filing.<\/p><p>Sources: <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000053157956\" target=\"_blank\" rel=\"noopener\">Decree of 19 December 2025, particularly article 19<\/a> and <a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/tax-transparency-cooperation\/administrative-co-operation-and-mutual-assistance\/directive-administrative-cooperation-dac\/dac8_en\" target=\"_blank\" rel=\"noopener\">European Commission \u2014 DAC8<\/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-7e93fd6d h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e93fd6d\" 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-31bff0ea\" data-id=\"31bff0ea\" 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-2c42e1a3 elementor-widget elementor-widget-heading\" data-id=\"2c42e1a3\" 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\">What a company can prepare<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4001d910 elementor-widget elementor-widget-text-editor\" data-id=\"4001d910\" 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 practical task is to make records explainable. Keep complete exports independently of account access and verify the legal identity and tax residence recorded by each provider.<\/p><h3>If your company uses platforms<\/h3><ul><li>List accounts, holders, contracting entities and periods of use.<\/li><li>Correct inaccurate information with appropriate supporting documents.<\/li><li>Export purchases, disposals, swaps, fees and transfers, including from closed accounts.<\/li><li>Reconcile wallet movements and explain timing or valuation differences.<\/li><li>Retain requests, responses and associated evidence in a tracked file.<\/li><\/ul><h3>If you are a reporting provider<\/h3><p>Build a process connecting customer data, transactions and the reporting file. Assign responsibility for collection, missing-data review, file approval and response handling. Controls should cover identifiers, duplicates, transaction categories, quantities and reported values.<\/p><p>Test complete sample cases before scaling up: account opening, residence changes, corrections and transfers. Technical acceptance of a file does not by itself prove that all data is accurate. Our <a href=\"https:\/\/hodl-consulting.com\/en\/mica-psca\/\">support for crypto providers<\/a> can help define the required accounting and coordination work.<\/p><h3>Frequently asked questions<\/h3><p><strong>Does DAC8 replace my personal tax return?<\/strong> No. Provider and taxpayer obligations remain separate. The <a href=\"https:\/\/hodl-consulting.com\/en\/flat-tax-crypto-2026-taux-reel\/\">individual tax guide<\/a> explains calculation records and annexes.<\/p><p><strong>Is the reported amount necessarily my profit?<\/strong> No. Understand the data category and reconcile it with the applicable accounting or tax treatment.<\/p><p><strong>Does a personal wallet remove all tax questions?<\/strong> Custody arrangements alone do not determine tax treatment. Keep histories and assess the relevant transactions.<\/p><p><strong>Does a request for a tax identification number validate my situation?<\/strong> It is information collection, not confirmation of the tax calculation or correction of an earlier return.<\/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-807819a0 h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"807819a0\" 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-13966d3a\" data-id=\"13966d3a\" 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-740991d6 elementor-widget elementor-widget-heading\" data-id=\"740991d6\" 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\">Sources<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f91bb7d elementor-widget elementor-widget-text-editor\" data-id=\"9f91bb7d\" 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<ul><li><a href=\"https:\/\/taxation-customs.ec.europa.eu\/taxation\/tax-transparency-cooperation\/administrative-co-operation-and-mutual-assistance\/directive-administrative-cooperation-dac\/dac8_en\" target=\"_blank\" rel=\"noopener\">European Commission \u00b7 DAC8<\/a><\/li><\/ul>\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-303bcbdc h26-section  elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"303bcbdc\" 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-48656912\" data-id=\"48656912\" 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-7d79b56d elementor-widget elementor-widget-heading\" data-id=\"7d79b56d\" 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\">Next steps<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6508dbcb elementor-widget elementor-widget-text-editor\" data-id=\"6508dbcb\" 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\/crypto\/\">Discuss this topic with HODL Consulting \u2192<\/a><\/p><p><a href=\"https:\/\/hodl-consulting.com\/en\/blog\/\">Back to 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-f13cf648 h26-section h26-footer elementor-section-boxed 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