{"id":1941,"date":"2026-08-19T14:46:07","date_gmt":"2026-08-19T14:46:07","guid":{"rendered":"https:\/\/callistocapital.nl\/?p=1941"},"modified":"2026-08-19T14:46:07","modified_gmt":"2026-08-19T14:46:07","slug":"crypto-tax-return-netherlands","status":"publish","type":"post","link":"https:\/\/callistocapital.nl\/en\/crypto-tax-return-netherlands\/","title":{"rendered":"Reporting crypto in your Dutch tax return: a step-by-step guide"},"content":{"rendered":"

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<\/a>, part of our series Crypto and tax in the Netherlands<\/a>. This guide sticks to the practical side: six steps, from valuation to evidence. With the right figures at hand, the filing itself takes little time; the work lies in the preparation.<\/p>\n

Step 1: establish the value on 1 January<\/h2>\n

The Dutch Tax Administration (Belastingdienst) looks at a single moment: the reference date, 1 January at 0.00 hours. For each platform and each wallet, record how much crypto you held at that moment and convert it into euro. Use the rate of the exchange platform you actually trade on; that rate counts as the fair market value, the price your crypto was genuinely worth at that point. If you trade on several platforms, simply add the amounts together. Whatever you buy or sell after 1 January is irrelevant for this return.<\/p>\n

Step 2: enter the value in box 3<\/h2>\n

In the return, crypto sits under bank accounts and other assets. Since the return for 2025 there is a separate tick box labelled ‘Cryptobezittingen’ (crypto holdings): tick it and enter the total value. For 2024 and earlier, you use the box ‘Overige bezittingen’ (other assets). The Belastingdienst explains the procedure on its page on filing with crypto<\/a> (in Dutch).<\/p>\n

Step 3: check the tax-free allowance<\/h2>\n

If your total box 3 assets, so crypto plus savings and other investments, stay below the tax-free allowance, you owe no box 3 tax. The tax-free allowance is processed automatically in the return; the current amounts per year are listed in the box 3 article mentioned above.<\/p>\n

Step 4: the deemed return<\/h2>\n

Box 3 does not tax your actual profit, but a deemed return (in Dutch: fictief rendement). The calculation is done automatically in your tax return; the percentages and the rate per year are likewise set out in the box 3 article. The percentage stands apart from your real result; there is, however, a way out.<\/p>\n

Step 5: prove a lower actual return where applicable<\/h2>\n

If your actual return was lower than the deemed return, you may demonstrate that under the tegenbewijsregeling, the Dutch rebuttal scheme. For the years 2020 through 2024 the form Opgaaf werkelijk rendement<\/a> (statement of actual return, in Dutch) is available online, and actual returns for 2017, 2018 and 2019 can be reported as well; the Belastingdienst invites those eligible by letter. From the 2025 return onwards, you report your actual return in the tax return itself. Mind the rules:<\/p>\n