Tous les ans, chaque contribuable doit déclarer ses impôts. Lorsqu'il réalise une opération qui génère des gains (achat et revente de crypto monnaies), elle doit être déclarée. Il faut noter que si cette obligation n'est pas remplie, de lourdes sanctions sont prévues. Depuis 2020, les détenteurs de Bitcoins et de crypto monnaies sont ainsi dans l'obligation de déclarer les éventuelles plus-values réalisées sur la vente de leurs actifs numériques.

La seule détention de cryptomonnaies n'est pas imposable. Elles entrent dans l'assiette du calcul de l'impôt dès que vous changez de devise : les transactions sont imposables lors de leur passage à l'euro, le dollar, le franc suisse ou autre monnaie nationale (même si l'argent reste sur la plateforme d'exchange sans bouger).

Les gains découlant des opérations en crypto monnaie sont imposables

Suite à la publication du projet de loi des finances de 2019, la fiscalité des crypto actifs a connu une évolution : pour la première fois en 2020, les contribuables français sont tenus de déclarer leurs gains en crypto actifs au même moment que leurs revenus habituels. L'imposition porte sur les plus-values générées par les opérations d'achat et de revente de crypto actifs à titre occasionnel.

Depuis le 1er janvier 2019, les crypto monnaies sont imposables au titre d'actifs numérique. Il s'agit d'une nouvelle catégorie créée par l'État. Les modalités d'imposition des actifs numériques sont prévues par l'article 150 VH bis Code Général des Impôts révisé au 17 avril 2020 : la plus-value globale réalisée sur les transactions de crypto actifs est soumise à la Flat taxe, un impôt forfaitaire de 30 % (12,8 % d'impôt + 17,2 % de prélèvements sociaux). Il faut noter que tous les ans, les contribuables ont droit à un abattement de cession de 305 euros : cela signifie que si la plus-value globale ne dépasse pas ce montant, aucun impôt n'est dû.

Obligations déclaratives et calcul des plus-values imposables

Pour déclarer la plus-value globale, le contribuable doit remplir deux formulaires spécifiques : le formulaire n° 2086 et le formulaire n° 2042C. Les contribuables qui détiennent des actifs numériques à l'étranger (Kraken, Binance, Coin Base, Bitfinex, Btstamp, etc.) doivent remplir le formulaire n° 3916 Bis. Le contribuable doit additionner toutes les plus et moins-values réalisées au cours de l'année afin d'obtenir le montant global imposable. Si le résultat est négatif, il doit toujours être déclaré, mais il ne sera pas imposable aux plus-values de cession de biens différents (actions), ni aux plus-values des années suivantes.

Remplir le formulaire n° 2086 annexe et calculer le montant de la plus-value globale
Le formulaire annexe n° 2086 a été créé par l'administration fiscale pour que le calcul de la plus-value imposable soit plus facile et il doit être reporté sur la déclaration 2086. L'article 150 VH bis du Code Général des Impôts (CGI) précise que chaque opération imposable réalisée au cours de l'année fiscale doit apparaitre dans le formulaire.

Toute forme d'échange d'actifs numériques contre une devise monétaire d'État ou l'utilisation d'un actif numérique pour payer un bien ou un service réel est considérée comme une transaction imposable. Cette annexe comprend de nombreuses informations sur les activités de trading et le patrimoine de crypto actifs : le prix de cession des crypto actifs, la valeur globale du portefeuille au moment de l'opération, le coût d'acquisition total du portefeuille, la plus ou la moins-value globale réalisée au cours de l'exercice, etc.

Calcul de la plus ou de la moins-value et calcul de la valeur globale du portefeuille
Toutes les données des comptes ouverts sur les plateformes d'échanges et dans le portefeuille du contribuable doivent être réunies. À chaque fois qu'une opération taxable est effectuée, les crypto actifs en portefeuille doivent être valorisés en se référant aux historiques présentés par les plateformes d'échanges les plus utilisées. Grâce à ces historiques, il est facile de trouver la moyenne de la cotation journalière.

Pour connaître le montant de la plus-value ou de la moins-value réalisée dans le cadre d'une opération imposable, il faut multiplier le prix total d'achat par le prix de la cession et diviser le résultat par la valeur totale du portefeuille, avant d'en soustraire le prix de la cession.

Plus-value ou moins-value = Prix de la cession - (Prix total d'achat x Prix de la cession / valeur totale portefeuille)

L'identification de toutes les opérations imposables est prévue par le nouveau régime fiscal applicable au crypto monnaies. Il est fortement recommandé d'effectuer un suivi minutieux du prix de cession de toutes les opérations du portefeuille afin d'en déterminer la valeur réelle.
Si les calculs réalisés débouchent sur des moins-values, ils ne peuvent être imputés qu'aux plus-values sur crypto-actifs et réalisées pendant la même année. À la fin de l'année fiscale, il faut additionner toutes les plus-values et les moins-values réalisées fin de trouver la plus-value globale. S'il s'agit d'une moins-value globale, la règlementation est la même : cette moins-value globale ne peut être imputée qu'aux plus-values de même nature (crypto-actifs) et de la même année. Ainsi, il n'est pas possible de les imputer aux plus-values de crypto actifs réalisées au cours des années fiscales suivantes.

Inscrire la plus ou la moins-value globale dans le formulaire n° 2042 C
Le Code Général des Impôts, en son article 150 VH bis, prévoit de reporter le montant de la plus-value globale sur formulaire n° 2042 C. En effet, une case dédiée est prévue pour indiquer la plus-value globale ou la moins-value globale trouvée à la fin de l'année fiscale.

Remplir le formulaire 3916 Bis pour déclarer les comptes de crypto actifs à l'étranger
Lorsque la plus-value ou la moins-value globale en crypto actifs a été calculée et reportée sur le formulaire n° 2042 C, il reste une dernière étape : le contribuable doit remplir le formulaire 3916 Bis, créé par l'administration fiscale pour déclarer les comptes d'actifs numériques ouverts, détenus, utilisés ou clôturés à l'étranger. L'obligation de déclaration concerne tous les comptes de crypto actifs, même ceux qui n'effectuent aucune conversion de crypto monnaies contre des devises monétaires d'État.

Comment faire rentrer des WellBe Coin dans sa comptabilité ?

Comptabiliser les WellBe Coin en tant que devise oblige à les évaluer à leur valeur de marché à chaque fin d’exercice ce qui peut se révéler très compliqué.
Pour une entreprise, il est fortement recommandé de facturer en euros en indiquant le montant hors taxe, la TVA et le montant TTC et d’indiquer la contre-valeur en WellBe Coin qui fait office de paiement.
Dès lors vous pouvez intégrer les WellBe Coin en acquisition de stock (et non pas sur un compte de trésorerie).

Quelle qualification comptable ?

La question de la qualification comptable de WellBe Coin et des cybermonnaies en général n’est pas encore encore tranchée en France.
Une société exerçant une activité d’achat/revente ou « minant » des bitcoins pourrait considérer les bitcoins comme du stock selon la définition du Plan comptable général (réglementation de normalisation comptable en France) puisqu’il s’agit bien d’un « actif détenu pour être vendu dans le cours normal de l’activité […], ou destiné à être consommé dans le processus de production ou de prestation de services, sous forme de matières premières ou de fournitures ». – (Art 211–7).
On pourrait aussi considérer cela comme une immobilisation incorporelle telles que définit par le PCG (Art 211–5) puisqu’il s’agit bien d’un « actif non monétaire » puisqu’il n’a pas de cours légal et « sans substance physique ». Il s’agit bien, comme le dit le Bulletin officiel des Finances Publiques (du 7 juillet 2014) « d’unités de compte virtuelles stockées sur un support électronique », le support électronique n’étant pas l’ordinateur ou la clé USB ou le téléphone portable (tous facultatifs puisqu’on peut retenir une clé privée par cœur sans nul autre support), mais bien la blockchain elle-même.
Comment évaluer la valeur de ce stock ou de cette « immobilisation incorporelle » ?
Selon le Plan comptable général ils doivent être inscrits à l’actif du bilan à leur valeur d’acquisition, c’est-à-dire le prix payé au moment de l’acquisition (on peut imaginer, dans le cas du minage, que ce prix correspond au coût de production). Ce prix ne peut pas être réévalué à la hausse en fonction de l’évolution du marché. A l’inverse, il serait possible, selon les normes comptables françaises, de tenir compte de leur baisse de valeur de marché au moment de l’établissement des comptes.

Document pour votre comptable

Here are the Smart contracts of the WellBe Coin project:

Token Smart contracts:
WELB V1: 0x6AF2a7CA07dC6e234A1E3Fc4450b343ff994B1e6
WELBA (Reward token): 0x3E2F602dD0A8bcc350a1928C3b66FcA94EA4a3c3
WELB V2 (Exchange and staking): 0x5B9641c1C963d0863C0E3943A19B05844b2B2F2F

Dapps contracts:
ICO: 0x58c418D90151AD1A605Dc033cEE12819d756e18F
Airdrop 2nd round: 0xeCCd771eA90f3F6B6cC25Ee58C392585186a5973
V2 Platform: 0xC7Df46c802E48eeC20FD7c7c8d6d404CB0eE59fA


They are many project which require staking platform, our platform is giving them the opportunity to create their own pool on it to run staking
They are many project which require staking platform, our platform is giving them the opportunity to create their own pool on it to run staking
We facing nothing at the moment, we keep positive for upcoming challenges if they come. Today our goal if the make this ILO a success so we can set the BFT value by creating pool BNB/BFT with the right amount of liquidity
If you invest 1000USDT you will get dividends accordingly to your share of the pool from trading and also because our BFT token is an emnt unicrypt based one.
Once the price goes up they will have more rewards but also they will get stakes when people are trading.
People come and approve the token they wish to farm, once it has been approved they can stake their LP tokens, they will have to create or use an existing LP address.
You see when you are adding liquidity in a pool you need to get your tokens approved after that you can add liquidity .
We are targeting all those coins which are deflectionary or whoever is looking to give their investors opportunities to stake their tokens
Our platform is already live so people can use it, the project has been delivered
You will be able to purchase the BFT token on Pancakeswap once ILO is over
Well, the main goal of the WELB project is to be a means of payment in the Fitness Industry. People will use the WELB coin to pay their clubs memberships and Fitness studios will reward their members with WELB, for referral/attendance/loyalty as they do generally with discounts; WELB that members will use inside their club s to pay for services. Clubs will then avoid having dry losses with these old marketing strategies and earn money while they invite people to use the WELB for payment. See video here: https://youtu.be/mTJxgMpP5W8
The WELB is the only cryptocurrency created and dedicated to the Fitness industry. We are talking about more than 230M users in the world and over 65K studios. Our taregt is to give access to the WELB to everyone of them.
It is totally dedicated to a worldwide industry that concerns millions of people and actors/partners. An industry that will never die since it is about the most popular sport activity in the world.
Our Project is dedicated to the Fitness Industry, it is meant to be a means of payment for this industry. But we also are working on NFTs for some partners and the BeFiT DeFi platform.
I am the CEO of this project and I am coming from the Fitness Industry. After 10 years owning Fitness studios, I have realized that the Fintech with the Crypto currency is the solution for all the issues encountered in this Industry. For details I invite you to visit our website: https://www.wellbe-coin.com/t-en-gb/
The problem we have decided to solve with the WELB project are those encountered by the Fitness Industry:
  • Treasury issues
  • Turnover depending on seasons
  • Competition issues
  • Financial and marketing help needed by Fitness Studios to increase their efficiency and their income in a market field where it is today and has been for years very difficult to make the studios survive
We facing nothing at the moment, we keep positive for upcoming challenges if they come. Today our goal if the make this ILO a success so we can set the BFT value by creating pool BNB/BFT with the right amount of liquidity
We facing nothing at the moment, we keep positive for upcoming challenges if they come. Today our goal if the make this ILO a success so we can set the BFT value by creating pool BNB/BFT with the right amount of liquidity.
Our milestones are pretty cleared everybody can see our products are live but we adopting in fitness companies in France WELB as payment gateway
If you invest 1000USDT you will get dividends accordingly to your share of the pool from trading and also because our BFT token is an emnt unicrypt based one.
Once the price goes up they will have more rewards but also they will get stakes when people are trading.
People come and approve the token they wish to farm, once it has been approved they can stake their LP tokens, they will have to create or use an existing LP address.
You see when you are adding liquidity in a pool you need to get your tokens approved after that you can add liquidity .
Our smart contact has a listing pool price at the moment of 0.2BNB you can see it on our BeFiT smart contract here: Our smart contact has a listing pool price at the moment of 0.2BNB you can see it on our BeFiT smart contract here:
The token is ENMT based which is DeFi token if you hold the sum of supply you will get rewards from PancakeSwap transactions
You can check our Tokenomics here: https://www.wellbe-coin.com/t-en-gb/whitepaper/le-livre-blanc item n°8
We are targeting all those coins which are deflectionary or whoever is looking to give their investors opportunities to stake their tokens
The team tokens are locked till 2023, and people tokens are locked so no one can remove the liquidity. They will get stakes and 25% increase on the listing price.
We consider we have not reached the product-market fit yet, therefore no clear definition of our business model. However, it is likely that it will be a transactional one. + premium partnerships with Crypto projects
We have massive marketing plans for Befit.
We have talked with some major Twitter influencers, shillers and raisers, we will be trending on all voting sites like coinsniper and coinmooner. We will apply for CMC asap as the required volume is reached. We will have poocoin and BSC ads running very soon as well and we also contacted major telegram channels to promote the project
So far we have created a big community, with investors, crypto fans but also Fitness Industry actors. Our Plans to increase demand for the WELB lies in the Fitness community which is the final users of our project as they will use it as a means of payment. More end users = higher market cap and growth of the WELB value.
Both are very important! We are working in the mean time on growing our community, getting partners and development. They all need our full focus to make it work.
All the market places are very interesting for us and Asia is definitely one of them. So yes of course we have plans to reach this market and others
Our platform is already live so people can use it, the project has been delivered
Yes. Crypto investors brought value to projects, by providing financing, and that's already a lot. However, all of them don't seem to be crypto users. That's challenging to get feedback about our tools, or just to get support for our launches.
We don't go dark, we work 24/7 on the project and since we are from different time zone in the world, it can happen sometimes that we do not respond right away. But we do respond anyway.
The biggest challenge for BDT at this point in time, as for many in the domain, is the adoption of cryptocurrencies in general as an alternative means of payment, rather than mainly being used as a speculative asset class. Reaching the tipping point of adoption is our main obstacle, which we try to overcome by building both a platform & products which are aimed at proposing the unique values of cryptocurrencies & blockchain to builders & end-users, while also providing them with an experience that is on par, or better than non-crypto alternatives.
We're far from there yet, but our ultimate goal at BFT is to make crypto used for payment purpose on a daily basis, in preferably all spaces, ranging from B2B to C2C.
One way we're preparing that right now is to conduct a massive survey of 1-on-1 user interviews to learn how & why people are/are not using cryptocurrencies as a means of payment today. Contributing to this research helps us a lot to understand our potential audiences better
We currently have 2 fulltime developers working at BFT.
Recruiting is not a priority for us at the moment. We will set a job openings that will be found on our website since we are always interested in meeting with candidates that want to join the team in the future.
If The BFT ILO on Unicrypt is not successful, we'll learn from it and adapt the project marketing strategy to reach out target. As many other projects, failing an fund raisin git not the end of a project, just a learning process on how to do better on the next steps.
WELB holders will be able to trade their WELB exactly as any other coins, but on top of that we will create a pool BFT/WELB sot hey can also trade one for the other with all the benefits the platform offers and at anytime they see it fit.
We have started with an ERC20 token which we changed for BEP20 based on BSC network for obvious reasons such as transactions fees and speed.
Creating our own blockchain is part of the plan as shown on the roadmap and whitelist, however this is very high level technology and i twill take time and founds to make it exactly the way we want it. So we started with creating, community around the WELB, with investors, then we were able to create our DeFi platform for the WELB only where people can stake their WELB, and also our DEX one which is currently in work.
The next step for 2024 will be to have our own blockchain with our 2 tokens, WELB and BFT as assets to the blockchain.
We have launched our project in April 2021 and we encountered some issues, with found raising, but that didn't stop us. Our team is very motivated in this project and we are working very hard to make it a success, even if it implies not being paid for now. All the founds we have are dedicated to the project and not for the team at the moment. So there is noway that we will abandon our project for any reason, and definitely not because of low income issues.
The crisis as not so much affected our project in its development, what we are facing with the Covid is other approach of the Fitness Industry by bringing real features of the WELB to consistently improve their income and their difficult situation.
Our team works from home, so the crisis doesn't really affect our work.
Our Biggest achievements is the WELB V2 and its V2 Platform, the BeFiT DeFi platform with its BFT token. But also the trust of some big Fitness partners and Investors.
Our struggle were mainly about technical issues, that we fixed along the way to improve the project
Our pride is the perseverance to keep on going despite the delays and issues and the strong believe in the success of our work.
You will be able to purchase the BFT token on Pancakeswap once ILO is over
The reason why it was unlisted is because of a lack of volume, other exchanges will have the same issue. Though we have been in talks with exchanges but we decided to launch our own DEX platform so people can trade, stake, farm on a P2P bases.
When marketcap will be significant we will then consider listing on Binance.
70% of the found raised in the ILO will be locked for liquidity in the pool created on PancakeSwap with the equivalent BFT token to set the BFT value to 6,084,375 BFT / per BNB the 30% left could be swapped for stable coins indeed.
It might seem this way indeed, that not being listed on main CEX platform could make the WELB and the BFT unnoticed. But we have also noticed that most of the Fitness Industry actors are not familiar with crypto world.
Today our goal is to make them come to it, therefore we have created our DeFi and DEX platforms so people can come and trade their WELB and BFT with a very easy to use interface. CEX are most the time very complicated for new crypto users and we need to make it very accessible to anyone, above all those who don't trust the crypto currencies yet.
Our V2 WELB Platform and BeFiT DeFi platform have been created to help people stake and farm their WELB and BFT token but not only any other crypto assets can bet rade in our BeFiT DeFi platform.
Yes. Crypto investors brought value to projects, by providing financing, and that's already a lot. However, all of them don't seem to be crypto users. That's challenging to get feedback about our tools, or just to get support for our launches.
We don't go dark, we work 24/7 on the project and since we are from different time zone in the world, it can happen sometimes that we do not respond right away. But we do respond anyway.
Of course as we explained with the How the platform Works, it all about staking, farming and pools, the longer you stake your tokens the higher the rewards and profit you will get. More over you will be able to create farms with what ever coins you what to trade with BFT.
The increase of the token demand will come from of course marketing hype plans, but also and mainly from the easy, friendly and profitable way to trade on our Platform. People will come to use it as i twill give them freedom to do so with whatever assets they are holding
The education on how to consider our project as a long term investment comes with the DeFi platform we have launch, which will provide investors an easy, and highly rewarding way to make profitable passive income.

The funds are what we are working on at the moment with the BeFiT DeFi ILO running on Unicrypt and as for the Team strength, well we are working 24/7 and being paid at the moment is not our goal: Project success first, our rewards will come from it!
We have big plans indeed to reach a mass adoption of our Tokens, Marketing strategy is looking toward crypto investors of course but also and above all our Final Users, who will make it a real means of payment: Fitness Industry actors.
We have indeed noticed that. This is also the reason that we had to adapt our project, and make some changes (token contacts, listing strategy etc…) to make it easier to use for new user, with our DeFi platform. It is so simple to access and use that a child could do it!
Community will be supported with a big marketing plan around the project promotion among fitness industry actors, investors and big crypto channels and media. We will provide all tools necessary to help our community understand and use our token to reach their own goals what ever it might be (wealth, health…)
Of course our project is From France and we intend to have our website accessible for any languages. We already have telegram communities with different languages
We currently have 2 fulltime developers working at BFT.
Recruiting is not a priority for us at the moment. We will set a job openings that will be found on our website since we are always interested in meeting with candidates that want to join the team in the future.
CEO and Manager are in France, Developer are in Germany and Pakistan as well as Marketing manager
If The BFT ILO on Unicrypt is not successful, we'll learn from it and adapt the project marketing strategy to reach out target. As many other projects, failing an fund raisin git not the end of a project, just a learning process on how to do better on the next steps.
We are currently running an ILO on Unicrypt, which ends in less than 2 day: https://app.unicrypt.network/amm/pancake-v2/ilo/0xCe20B2CF129468924355e252aEbAF9CEAbda2B23
WELB holders will be able to trade their WELB exactly as any other coins, but on top of that we will create a pool BFT/WELB sot hey can also trade one for the other with all the benefits the platform offers and at anytime they see it fit.
There are many benefits that we could list here, all depend on which user you are:
  • Fitness industry actors: see video https://youtu.be/mTJxgMpP5W8
  • Investors: Staking, farming trading all in one decentralized platform with high income and very low cost. But also with the possibility to trade what ever crypto assets you hold
Staking, farming trading on our Platform with the freedom of doing what ever you wish with your asset and being rewarded for it.
Our project is providing different platform it has own DEX which is cheap cost against Pancakeswap.
We have our own def token which is called welbv2 where u will lock the tokens for specific time to get rewards inBNB
We have our own farming and staking where people can farm WELB and BFT.
We have started with an ERC20 token which we changed for BEP20 based on BSC network for obvious reasons such as transactions fees and speed.
Creating our own blockchain is part of the plan as shown on the roadmap and whitelist, however this is very high level technology and i twill take time and founds to make it exactly the way we want it. So we started with creating, community around the WELB, with investors, then we were able to create our DeFi platform for the WELB only where people can stake their WELB, and also our DEX one which is currently in work.
The next step for 2024 will be to have our own blockchain with our 2 tokens, WELB and BFT as assets to the blockchain.
WELB farming and staking is fork of PancakeSwap. So its completely secured. While the cost the contract is optimized so the gas fees are too low.
Its bring all these projects to the board of BeFiT platform where they have the opportunity to open their own staking platform. If its NFT project or simple
Now a days Ethereum is consuming a lot of gas prices which is hard for people. While BNB is stable and faster than Ethereum. There is many other blockchains we could go there but they are not mature yet as much as BSC is.
Our development is almost completed and live. Now our aim is to come up with NFT and engagement with government for WELB gateway
We are planning to build an application where the records of people funds store once its coming down it will automatically convert their assets to our stable coin. Which we are launching the q3 of 2022
We are doing sales on Unicrypt and then Pinksale but we are launching our own IDO and ILO platform as well the experienced we had we wont other people suffered.