One really has to think this through.

Let's suppose this law passes. Then you buy 10EUR of NO-KYC BTC and decide not to pay this bullshit unrealized cap gains theft levy.

10 years later you meet the girl of your dreams and want to use your BTC for a deposit on your first home and start a family. BTC is not legal tender in France yet.

I assume you would need to pay some kind of fine for those outstanding taxes

What a fuckuop

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Would you really buy a home in such a country?

Bitcoins have one magic property that they can instantly disappear and appear anywhere in the world.

That's why I included the marriage part. Let's say yes you want to buy a home in the country where your family and your spouses family live.

This is not me FWIW, I tear out my roots, but I know many people who think this way.

In such case, an investment in real estate has to be considered as potential loss.