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French 2027 Budget Proposes 17% Levy on Dormant Bank Savings While Lost Crypto Is Unaffected
France's draft 2027 finance bill introduces a 17% exceptional charge on unclaimed bank funds at Caisse des Dépôts while leaving lost crypto assets untouched.
The French government's draft finance bill for 2027, presented on October 1, includes a 17% exceptional levy on dormant savings held by the Caisse des Dépôts (CDC) as of December 31, 2026. The government projects revenues of €1.4 billion from this measure, which implies an asset base of roughly €8.2 billion. The measure acts as an advance collection on funds anticipated to eventually revert to the state.
The tax applies exclusively to inactive funds already transferred to the CDC under the statutory rules of the Eckert Law of June 13, 2014. Active accounts, current accounts, active life insurance contracts, and dormant accounts that remain at commercial banks are excluded. Furthermore, original account holders or heirs who come forward can still recover their balances with accrued interest in full, as the state will reimburse the CDC for any deducted levy.
In contrast, lost or inaccessible cryptocurrency assets fall outside the scope of this measure. Lost digital assets are neither targeted by tax authorities nor subject to institutional recovery mechanisms.
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