Regulation· ★★★· bearish·

Netherlands debates Box 3 tax reform: crypto treatment still unclear

  • —Tax-free threshold in Box 3 to fall from €1,800 to €1,000 from 2028
  • —About 850,000 more Dutch residents would fall under the tax
  • —Crypto treatment undecided: annual wealth tax or tax on sale
  • —SGP, JA21 and even coalition partner CDA have criticised the plan
Why it matters: If direct crypto holdings keep an annual tax on unrealised gains, Dutch investors may move assets to friendlier jurisdictions.
Source: Crypto Insiders