
Netherlands to tax capital gains in box 3 from 2028, crypto may be left out
- —From 2028, box 3 stock gains will be taxed only on sale
- —Crypto is absent from the plans and is not classed as a financial instrument
- —Holders of crypto trackers via brokers would get the same treatment as stocks
- —Switching to sale-based taxation could cost the budget €11–25 billion
Why it matters: If direct bitcoin stays under annual taxation, Dutch holders would be worse off than owners of crypto ETFs.
Source: Newsbit