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Crypto tax in Netherlands

Crypto in Netherlands is taxed as ordinary income.

For a relocating individual, privately held crypto is normally treated as a Box 3 asset and taxed each year on a deemed return (at 36%) based on its 1 January value, not on actual disposal gains, with no tax-free holding period for long-term gains.

“Cryptovaluta horen in box 3. U geeft de waarde op 1 januari van het belastingjaar aan bij uw bezittingen. U betaalt geen aparte belasting over de winst als u uw cryptovaluta verkoopt, maar over het veronderstelde rendement op uw vermogen in box 3.” — Belastingdienst (Dutch Tax and Customs Administration)

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.