France’s crypto tax data bill clears Senate, but still needs Assembly approval

France moved closer to sharing crypto tax data with foreign authorities on October 27, 2026, when the French Senate approved Bill No. 921 . The measure would authorize participation in the OECD’s international reporting framework, but it still needs National Assembly approval. It creates no new tax: the change concerns how authorities exchange information they collect. Key takeaways Senate approval is not the final legislative step. CARF reporting includes user identification, transaction totals and certain self-custody transfers. The initial CARF exchanges are planned for 2027 across 46 jurisdictions.