Comment
Author: Admin | 2025-04-27
Have you been scouring the internet to discover how crypto tax works in The Netherlands? Search no more! We've covered everything you need to know about Dutch crypto tax in 2025 in our Netherlands Crypto Tax guide. This includes how crypto is taxed, how much you have to pay, and how you report crypto to the Belastingdienst.Crypto is treated as an asset from a tax perspective in the Netherlands. There is no Capital Gains Tax. Instead, crypto is taxed based on the presumed yield from the overall value of assets from the previous financial year and you'll be taxed 36% on this deemed yield. In some instances, you may also pay Income Tax.You’ll report crypto as part of your tax return by May 1 each year, in Box 3.This guide is regularly updatedYes. Cryptocurrency is taxed in The Netherlands. Crypto is seen as a taxable asset by the Dutch Tax and Customs Administration — the Belastingdienst.Yes. The Belastingdienst can track cryptocurrency. Crypto exchanges are obliged to give customer information to the Belastingdienst upon request.It’s not just the big ones that give out their data either. It’s the smaller ones too. Just because there’s no official statement from your crypto exchange, it doesn’t mean they don’t share your transaction history with the Belastingdienst.The new EU directive on data sharing - Dac8 - gives the Belastingdienst the ability to check whether someone owns crypto. Under the directive - it's likely the Belastingdienst will have the authority to look into crypto companies' accountancy and gain insight into crypto assets - like they can with banks and pension funds. Dutch accountants are urging clients to report their crypto assets accurately to avoid penalties.In other words, the best way to stay tax-compliant is to report your crypto taxes accurately.The Netherlands does not have a Capital Gains Tax, which is the method used by many countries to tax gains made on property, collectibles, or stock. Most also lump crypto into this category.Instead, Dutch taxpayers are taxed on the presumed increase in value of their assets based on the fair market value on 1 January. This means even HODLing crypto is taxed.The cost basis of your crypto can only be carried back to 1 January of the given tax year, and it resets again each tax year on 1 January.This means you pay tax on presumed gains from your entire holdings over the financial year. The Belastingdienst always assumes you'll make a gain from your assets, never a loss.You pay tax on your income, wealth, and assets according to a 3-tax box system of declaring income. The Belastingdienst will want to know the value of your assets at the start of the financial year (1st January).In terms of the box system, the Belastingdienst divides taxable income into three categories, each with its own tax rate:Box 1 is income from employment.Box 2 is for substantial interest.Box 3 covers presumed income from assets, savings & investments.Cryptocurrencies fall under Box 3. Box 3 tax is known as Vermogensrendementsheffing.However, in some
Add Comment