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Anyone who wants to hold crypto has two routes: buy and manage the coins yourself, or acquire a participation in a fund that does that work. For tax purposes the choice makes little difference, since both are generally taxed in box 3; we set that out in the tax comparison between holding crypto yourself and…

Private investors who want to hold crypto face a practical choice: keep the coins themselves, in wallets under their own management, or participate in an investment fund, where a participation is a right to a proportional part of the fund’s assets. Both routes end up in the Dutch income tax return, yet the road towards…

From 1 January 2026, crypto platforms across the European Union are required to collect information about their users and share it with the tax authorities. That, in short, is DAC8: the European directive that obliges reporting crypto-asset service providers to pass client data to the tax authority. For Dutch investors the personal filing obligation does…

Crypto holdings change hands sooner or later: as a lifetime gift, or as part of an estate. For Dutch tax purposes, the Dutch Tax Administration treats Bitcoin, Ethereum and other cryptocurrencies like any other asset when that happens. The practical side is another matter: an inherited wallet is of little use to an heir who…

If you held Bitcoin, Ethereum or other cryptocurrencies on 1 January, they belong in your Dutch income tax return. Crypto falls under box 3, in the other-assets category; how that levy is calculated, with a worked example, is covered in Crypto in box 3, part of our series Crypto and tax in the Netherlands. This…

Anyone who holds crypto and lets it work through staking, or lends it out through lending, will see new coins arrive over time. The question that then comes up is how those proceeds are taxed in the Netherlands. The short answer: where the holding is passive, the Belastingdienst starts from box 3, the tax on…

For crypto investors in the Netherlands, tax year 2026 brings a series of changes: a lower deemed return than first proposed, a higher tax-free allowance, a new threshold in box 2 and the start of European reporting by crypto service providers. This article sets out what changed and looks ahead to the planned shift towards…

You have just exited: the shares in your company are sold, and there is now a sum sitting in your account waiting for a purpose. You want to put part of it into crypto. Almost at once the question comes up: do you do that privately, in box 3, or through your bv? The answer…

How crypto enters your return: box 3, the BV route and what changes in 2026.

The deemed return, the tax-free allowance and when counter-evidence pays off.