DAC8: Europe now reports your crypto to the tax office. A French exchange is fighting it in court
Since 1 January 2026, EU crypto service providers must collect customer and transaction data for tax authorities. What DAC8 means for you, and what happened to Bull Bitcoin's challenge in France.
If you live in the European Union and buy bitcoin through an exchange or broker, your tax office will soon receive data about it. That is the effect of DAC8, an EU directive that has applied since 1 January 2026. On 5 November a Bitcoin company that is challenging it in court speaks at Bitcoin Amsterdam.
What DAC8 does
- Who reports: crypto service providers, called RCASPs. This includes companies licensed under the EU's MiCA rules and certain other crypto businesses serving EU residents.
- What they collect: for each EU-resident customer, identity details such as name, address and tax number, plus data on their crypto transactions, including value and volume.
- When: collection started on 1 January 2026. Providers report 2026 data to their national tax office during 2027; in the Netherlands, for example, the first deadline is 31 January 2027.
- Then: tax offices exchange the data with the customer's country of residence. The first exchange is due by 30 September 2027.
DAC8 is the EU version of the OECD's CARF, which does the same between the EU and other countries that sign up.
DAC8 was adopted on 17 October 2023. EU countries had to put it into national law by 31 December 2025.
The court fight in France
- 24 February 2026: the exchange Bull Bitcoin asked France's top administrative court, the Conseil d'État, to annul the French decree (No. 2025-1276) that implements DAC8. It also asks the court to refer the question to the EU Court of Justice.
- 26 August 2026: an urgent request to suspend the decree was filed. French platform Paymium joined.
- 14 September 2026: the court rejected the urgent request. It found no urgency, saying the risk of a data leak was a "mere possibility" with a "very low" probability. It did not rule on whether the decree is lawful.
The main case is still pending. Until it is decided, the decree applies and French providers must report.
French media expect a final decision in months or even one to two years. A referral to the EU Court of Justice would add more time.
What it means for you
- If you use an EU exchange, assume your 2026 transactions will reach your tax office in 2027. Keep your own records.
- DAC8 covers service providers. It does not make your own wallet report anything, but moving coins out of an exchange does not erase the exchange's records.
- Tax rules differ by country. This article is not tax advice.
In Amsterdam
5 Nov, 10:50 Amsterdam / 12:50 MSK, Treasury Stage: "DAC8: Europe's War on Financial Privacy", Théo Mogenet (Bull Bitcoin).
Bitcoin Amsterdam runs on 5–6 November. See it on our calendar and in Events, and read our preview of the conference.
Sources
- European Commission: DAC8 taxation-customs.ec.europa.eu
- Netherlands Tax Administration: information on DAC8 / CARF odb.belastingdienst.nl
- Bull Bitcoin: DAC8, stop mass surveillance of crypto holders (case timeline) dac8.com
- Leto: Conseil d'État rejects interim request against the DAC8 decree (14 Sep 2026, in French) leto.legal
- Cryptoast: Paymium and Bull Bitcoin lose interim request (15 Sep 2026, in French) cryptoast.fr
- Bitcoin Amsterdam agenda bitcoin.amsterdam
Times are Lugano (CEST, UTC+2) and Moscow (UTC+3). Not investment advice.
Read next
Shielded Bitcoin: private payments on Bitcoin without a soft fork?
A new research proposal borrows Zcash's design to hide amounts and counterparties on Bitcoin as it is today. What it promises, what it costs, and what is still missing. Presented at three conferences this autumn.
Bitcoin Amsterdam 2026: the debates to watch, from upgrades to 'Is maximalism over?'
The agenda for 5–6 November is out: 66 sessions on four stages. The panels on how Bitcoin should change, Bitcoin's first days, AI red teams, EU rules and self-custody, with Amsterdam and Moscow times.