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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…

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…

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.