In your France Crypto tax guide your well explained how to calculate the gain or loss france calculation with an example of 1 ETH at 1500 EUR for 1 sell at 2000 EUR.
Can you tell me how do you determine the total asquisition costs among all the ETH purchases in different prices ?
Could you give me an calculated example (with assumptions and formula) please ? Do we know how the DGFIP wants you to calculate it ?
For France, capital gains are calculated using the “overall acquisition price” method (prix total d’acquisition), which is different from FIFO/LIFO.
Formula (per Article 150 VH bis):
Capital Gain = Fiat received – [(Total acquisition cost × Quantity sold) ÷ Total quantity held]
This applies only when selling crypto for fiat (not crypto-to-crypto).
Example:
You buy 1 ETH @ €1,000 and 2 ETH @ €1,500 (total 3 ETH, €4,000).
You later sell 1.5 ETH for €3,000.
Acquisition cost = (4,000 × 1.5) ÷ 3 = €2,000 → Gain = €1,000
Koinly handles this automatically when France is selected in your settings.