Netherlands plans full capital gains tax in box 3 from 2028
- —Full capital gains tax in box 3 proposed from 2028
- —Tax would apply only on sale, not on annual paper gains
- —Crypto falls under box 3, but its treatment is not yet disclosed
- —Both houses of parliament must approve before rules take effect
Why it matters: Dropping annual taxation of unrealized gains would ease pressure on Dutch crypto investors, though the treatment of digital assets is still undefined.
Source: Crypto Insiders