By Yasmine EDDAM
24 June 2025
The management of digital assets, whether virtual currencies, tokens or NFTs, has become a central concern for individuals and businesses alike. These transactions, which range from simple transfers to incorporations, raise a number of complex legal and tax issues. Far from being a lawless area, this ecosystem is governed by an evolving legal framework, combining ordinary law and special legislation. Understanding these rules is essential for securing transactions and optimising their processing. This technical article sheds light on the rules governing transfers and contributions of digital assets, exploring the contractual mechanisms and tax implications, a subject that forms part of the broader theme of digital assets: legal challenges and practical solutions. The transfer of digital assets for consideration The transfer of digital assets for consideration covers all transactions in which a digital asset is transferred in return for value. The...
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