Colombia and France introduced late-2025 tax measures that expand reporting obligations for exchanges, intermediaries, and some self-custody holders. These rules tighten practical privacy and raise compliance overhead heading into the 2026 tax year.
The common theme is visibility. Both frameworks push more wallet, transaction, and valuation data into official reporting channels, increasing audit readiness expectations for platforms and higher-value holders.
Colombia’s DIAN Resolution 000240 expands exchange reporting
On December 24, 2025, Colombia’s tax authority DIAN issued Resolution 000240, requiring cryptocurrency exchanges and intermediaries to collect and transmit detailed user and transaction data for the 2026 tax year. The required dataset spans account ownership, transaction volumes, transfer amounts, market values for assets such as Bitcoin, Ether, and stablecoins, plus net balances.
DIAN’s intent is to reconcile that information directly against individual tax filings. The rule elevates operational risk by attaching penalties of up to 1% of the unreported transaction value for failures or inaccurate reporting. In practical terms, platforms should expect material systems and process work to meet the data-pipeline and reconciliation burden implied by the requirements.
France moved in a parallel direction through amendments adopted in December 2025 that expand both reporting and the tax base for affluent individuals. The Impôt sur la Fortune Improductive introduces a 1% annual tax on net assets above €2 million, explicitly including unrealized crypto gains alongside other non-productive assets.
France adds self-custody declarations and maintains taxable event rules
France’s amendments also add a direct reporting hook for non-custodial wallets. Holders of self-custody tools such as Ledger, Trezor, MetaMask, Rabby, and Deblock would be required to declare accounts with balances above €5,000, reducing a level of privacy previously associated with self-custody.
🇫🇷 Une agent du fisc exploitait des données sensibles pour des recherches ciblant aussi des investisseurs en crypto.
Une affaire judiciaire étonnante secoue actuellement la justice : une ancienne fonctionnaire de l’administration fiscale a été mise en examen pour avoir utilisé… pic.twitter.com/TTOOGTXgP5
— Goku 🗞 (@Crypto__Goku) January 8, 2026
Alongside these additions, existing tax mechanics remain relevant for day-to-day activity. France’s 30% capital gains charge on taxable crypto sales stays in place, with an annual exemption for gains below €305, and exchanges of crypto for fiat remain taxable events. For many users, this keeps transactional classification and cost-basis tracking as a core compliance workflow, not an optional enhancement.
Operationally, these measures reshape what “good enough” looks like. Exchanges will need compliant data pipelines and stronger reconciliation controls, while sophisticated holders will need annual valuation workflows and enhanced recordkeeping to withstand higher audit intensity. The text’s underlying message is that legacy manual reporting becomes increasingly fragile under expanded thresholds, broader datasets, and recurring wealth-based calculations.
Attention is also shifting beyond national borders toward standardized information exchange. Initial exchanges under the OECD’s Crypto-Asset Reporting Framework are planned for 2027 and 2028, setting up a future test of cross-border enforcement once domestic reporting feeds begin to interlock. Until then, the priority is straightforward: platforms should harden data integrity end to end, and high-value holders should formalize valuation and reporting controls to reduce exposure to retrospective audits and fines.
