
Netherlands plans 2028 tax on unrealized crypto gains under new box 3 rules
- —From 2028, directly held crypto would face an annual tax on value gains in box 3
- —The tax would cover coins in self-custody wallets and on exchanges such as Bitvavo
- —From 2030, crypto gains would be taxed only on sale, like shares
- —Losses above €500 could be offset against future box 3 income
Why it matters: If approved, Dutch crypto holders would owe tax on paper gains, potentially forcing some to sell assets to cover the bill.
Source: Crypto Insiders