French lawmakers have proposed amendments to the 2027 budget that would extend the 31.4% capital gains tax to Bitcoin conversions involving MiCA-compliant stablecoins like USDC. The measures also include an exit tax for individuals holding over €800,000 in digital assets who relocate their tax residence outside France, alongside a provision allowing crypto losses to be carried forward for 10 years. Under the proposal, holders of self-custody wallets with balances exceeding €100,000 would face mandatory declaration requirements, with non-compliance punishable by fines up to €10,000. These amendments remain pending after the National Assembly Finance Committee rejected the budget's revenue section on October 9; they must be resubmitted before a scheduled vote on October 20 and have not yet been enacted into law.