Regulation· ★★★· bearish·

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