Regulation· ★★★· bearish·

Netherlands: crypto holders may be the biggest losers under new box 3 plan

  • —From 2028, capital gains tax on shares and bonds applies only on sale
  • —Crypto is not treated as a financial instrument and may wait until 2030
  • —In 2027 the tax-free allowance drops to €30,846 from €59,357
  • —The deemed return rate for crypto rises 1.5 pp to about 2.7% per year
Why it matters: Dutch crypto holders would pay tax on paper gains for two more years while equity investors already switch to taxation on sale.
Source: Newsbit