According to NL Times, the Dutch House of Representatives recently debated a plan to amend the Box 3 tax system. The proposal suggests taxing capital gains (including realized and unrealized gains) on assets such as stocks, bonds, and cryptocurrencies annually, starting in 2028. Although most members of parliament believe the plan has flaws and that taxing unrealized gains is not ideal, the proposal is expected to receive majority support due to the estimated €2.3 billion annual loss to the national treasury from delayed implementation.
The Netherlands may begin taxing capital gains on assets including cryptocurrencies annually starting in 2028, regardless of whether the investment has been realized.
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