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On the site 5euros (the French equivalent of Fiverr), you can use the money earned through microservices by withdrawing it to your bank account, or by spending it on the site in order to buy services from other users.

In the second case, is there anything to declare to the taxes?

User37849012643
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    Don’t know about France, but in the U.K. HMRC doesn’t want to be bothered with some small amounts, so that would be something to check. – gnasher729 Oct 03 '20 at 19:32
  • Well you earned the money and then spent it, didn't you? – user253751 Oct 09 '20 at 11:38
  • @user253751: Did he? Crucially, is it money before it's withdrawn? – MSalters Oct 09 '20 at 23:12
  • @MSalters If I receive a transfer to my bank account and then send it to someone else, is it not money? – user253751 Oct 10 '20 at 10:43
  • But they were only credits on the site, it was never converted to legal tender. – Gabriel Fair Oct 12 '20 at 01:20
  • I don't know French law whatsoever, but generally arguments along the lines of "it's not really money, it's this other thing that I'm using to pay for goods and services, so it's not subject to income tax" do not work. You've still gained something of value (the services of other users), therefore it's income. – Ryan M Oct 12 '20 at 11:46
  • In the U.S., at least, this is called "constructive receipt". From Investopia -"Constructive receipt is an accounting term that requires an individual or business to pay taxes on income despite the fact that the money has not yet been received in actuality. What matters instead is that the recipient of the income is able to control or utilize that money even when it is not in hand," – George White Oct 12 '20 at 18:30
  • But if this reasoning was valid, shouldn't we also declare the currency in video games for example? –  Oct 13 '20 at 12:40

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In the second case, is there anything to declare to the taxes?

Yes, just like in the scenario of depositing in your bank account. Otherwise it would be easy for everybody to avoid the heavy tax burden by bartering or transacting without the use of official currency.

The Code général des impôts in its Article 13 includes in the concept of bénéfice ou revenu imposable the market value of profits and benefits in kind ("y compris la valeur des profits et avantages en nature").

Iñaki Viggers
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  • But if this reasoning was valid, shouldn't we also declare the currency in video games for example? –  Oct 13 '20 at 12:41
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    @Blincer "shouldn't we also declare the currency in video games for example?" Strictly speaking, once you "spend[] it on the site in order to buy services from other users" it becomes taxable because you are obtaining benefits in kind. There are elsewhere court decisions in that direction, and in France akin rulings would be perfectly premised on the code général des impôts. That said, currency in a video game would not be taxable if is not susceptible to commercialization. – Iñaki Viggers Oct 13 '20 at 13:23