Bitcoin holders in Netherlands could face tax on unrealized gains from 2028

cryptonews

昨天

The Netherlands has moved closer to taxing unrealized cryptocurrency gains from 2028 as part of an overhaul of its Box 3 system, although a new government proposal could eventually move crypto to ...

网页链接

免责声明：投资有风险，本文并非投资建议，以上内容不应被视为任何金融产品的购买或出售要约、建议或邀请，作者或其他用户的任何相关讨论、评论或帖子也不应被视为此类内容。本文仅供一般参考，不考虑您的个人投资目标、财务状况或需求。TTM对信息的准确性和完整性不承担任何责任或保证，投资者应自行研究并在投资前寻求专业建议。

热议股票

{"basename":"/hans","ssrTDKData":{"titleTemplate":"%s - 老虎证券","title":"老虎证券全球投资理财平台| 一站式投资美股新股港股A股","description":"老虎证券助您一站式投资美股，新股，港股，A股等全球金融理财产品。新加坡华人最信赖的在线投资平台，现在加入即享低费用，24/5 无时差炒美股投资理财！","keywords":"老虎证券,老虎证券开户,老虎券商,老虎证券官网,老虎证券app,tigertrade老虎证券,股票,炒股,新加坡股票交易平台,投资,投资理财","social":{"ogDescription":"老虎证券助您一站式投资美股，新股，港股，A股等全球金融理财产品。新加坡华人最信赖的在线投资平台，现在加入即享低费用，24/5 无时差炒美股投资理财！","ogImage":"https://c1.itigergrowtha.com/portal5/static/media/og-logo.0a0bd8dc.png","ogUrl":"https://www.itiger.com/hans/news/2672763370"},"companyName":"老虎证券"},"pageData":{"isMobile":false,"isTiger":false,"isTTM":true,"region":"SGP","license":"TBSG","edition":"fundamental"},"isCrawlerRequest":true,"__swrFallback__":{"@#url:\"https://stock-news.skytigris.cn/v3/news\",params:#id:\"2672763370\",edition:\"fundamental\",auth_exemption:1,,,undefined,":{"share":"https://ttm.financial/m/news/2672763370?lang=zh_CN&edition=fundamental","thumbnail":"","is_english":true,"pubTime":"2026-10-01 22:43","share_image_url":"https://static.laohu8.com/e9f99090a1c2ed51c021029395664489","id":"2672763370","market":"hk","top_or_hot":-1,"title":"Bitcoin holders in Netherlands could face tax on unrealized gains from 2028","media":"cryptonews","content":"<div>\n<p>The Netherlands has moved closer to taxing unrealized cryptocurrency gains from 2028 as part of an overhaul of its Box 3 system, although a new government proposal could eventually move crypto to ...</p>\n\n<a href=\"https://crypto.news/bitcoin-holders-in-netherlands-could-face-tax-on-unrealized-gains-from-2028/\">网页链接</a>\n\n</div>\n","source":"crypto_news_highlight","html":"<!DOCTYPE html>\n<html>\n<head>\n<meta http-equiv=\"Content-Type\" content=\"text/html; charset=utf-8\" />\n<meta name=\"viewport\" content=\"width=device-width,initial-scale=1.0,minimum-scale=1.0,maximum-scale=1.0,user-scalable=no\"/>\n<meta name=\"format-detection\" content=\"telephone=no,email=no,address=no\" />\n<title>Bitcoin holders in Netherlands could face tax on unrealized gains from 2028</title>\n<style type=\"text/css\">\na,abbr,acronym,address,applet,article,aside,audio,b,big,blockquote,body,canvas,caption,center,cite,code,dd,del,details,dfn,div,dl,dt,\nem,embed,fieldset,figcaption,figure,footer,form,h1,h2,h3,h4,h5,h6,header,hgroup,html,i,iframe,img,ins,kbd,label,legend,li,mark,menu,nav,\nobject,ol,output,p,pre,q,ruby,s,samp,section,small,span,strike,strong,sub,summary,sup,table,tbody,td,tfoot,th,thead,time,tr,tt,u,ul,var,video{ font:inherit;margin:0;padding:0;vertical-align:baseline;border:0 }\nbody{ font-size:16px; line-height:1.5; color:#999; background:transparent; }\n.wrapper{ overflow:hidden;word-break:break-all;padding:10px; }\nh1,h2{ font-weight:normal; line-height:1.35; margin-bottom:.6em; }\nh3,h4,h5,h6{ line-height:1.35; margin-bottom:1em; }\nh1{ font-size:24px; }\nh2{ font-size:20px; }\nh3{ font-size:18px; }\nh4{ font-size:16px; }\nh5{ font-size:14px; }\nh6{ font-size:12px; }\np,ul,ol,blockquote,dl,table{ margin:1.2em 0; }\nul,ol{ margin-left:2em; }\nul{ list-style:disc; }\nol{ list-style:decimal; }\nli,li p{ margin:10px 0;}\nimg{ max-width:100%;display:block;margin:0 auto 1em; }\nblockquote{ color:#B5B2B1; border-left:3px solid #aaa; padding:1em; }\nstrong,b{font-weight:bold;}\nem,i{font-style:italic;}\ntable{ width:100%;border-collapse:collapse;border-spacing:1px;margin:1em 0;font-size:.9em; }\nth,td{ padding:5px;text-align:left;border:1px solid #aaa; }\nth{ font-weight:bold;background:#5d5d5d; }\n.symbol-link{font-weight:bold;}\n/* header{ border-bottom:1px solid #494756; } */\n.title{ margin:0 0 8px;line-height:1.3;color:#ddd; }\n.meta {color:#5e5c6d;font-size:13px;margin:0 0 .5em; }\na{text-decoration:none; color:#2a4b87;}\n.meta .head { display: inline-block; overflow: hidden}\n.head .h-thumb { width: 30px; height: 30px; margin: 0; padding: 0; border-radius: 50%; float: left;}\n.head .h-content { margin: 0; padding: 0 0 0 9px; float: left;}\n.head .h-name {font-size: 13px; color: #eee; margin: 0;}\n.head .h-time {font-size: 11px; color: #7E829C; margin: 0;line-height: 11px;}\n.small {font-size: 12.5px; display: inline-block; transform: scale(0.9); -webkit-transform: scale(0.9); transform-origin: left; -webkit-transform-origin: left;}\n.smaller {font-size: 12.5px; display: inline-block; transform: scale(0.8); -webkit-transform: scale(0.8); transform-origin: left; -webkit-transform-origin: left;}\n.bt-text {font-size: 12px;margin: 1.5em 0 0 0}\n.bt-text p {margin: 0}\n</style>\n</head>\n<body>\n<div class=\"wrapper\">\n<header>\n<h2 class=\"title\">\nBitcoin holders in Netherlands could face tax on unrealized gains from 2028\n</h2>\n\n<h4 class=\"meta\">\n\n\n2026-10-01 22:43 GMT+8&nbsp;&nbsp;&nbsp;<a href=https://crypto.news/bitcoin-holders-in-netherlands-could-face-tax-on-unrealized-gains-from-2028/><strong>cryptonews</strong></a>\n\n\n</h4>\n\n</header>\n<article>\n<div>\n<p>The Netherlands has moved closer to taxing unrealized cryptocurrency gains from 2028 as part of an overhaul of its Box 3 system, although a new government proposal could eventually move crypto to ...</p>\n\n<a href=\"https://crypto.news/bitcoin-holders-in-netherlands-could-face-tax-on-unrealized-gains-from-2028/\">网页链接</a>\n\n</div>\n\n\n</article>\n</div>\n</body>\n</html>\n","isBrief":false,"type":0,"news_type":1,"symbol":"CBOJ","symbol_name":"Calamos Bitcoin Structured Alt Protection ETF - January","start_time":0,"source_url":"https://crypto.news/bitcoin-holders-in-netherlands-could-face-tax-on-unrealized-gains-from-2028/","article_id":"2672763370","we_media_id":null,"thumbnails":[],"rights":{"source":"crypto_news_highlight","url":"https://crypto.news/bitcoin-holders-in-netherlands-could-face-tax-on-unrealized-gains-from-2028/","rn_cache_url":null,"directOrigin":true},"url":"https://stock-news.laohu8.com/highlight/detail?id=2672763370","pubTimestamp":1790865799,"columns":[],"sourceInfo":{"source_id":"crypto_news_highlight","name":"Crypto News"},"weMediaInfo":null,"summary":"The Netherlands has moved closer to taxing unrealized cryptocurrency gains from 2028 as part of an overhaul of its Box 3 system, although a new government proposal could eventually move crypto to taxation at the point of sale.The Netherlands is preparing a new Box 3 system from 2028 that would tax actual investment returns, including changes in the value of crypto assets.Bitcoin and other crypto holdings could be taxed on annual price gains even without a sale, while losses could be carried forward against future gains.The House has approved the Box 3 bill, but Senate consideration and a newer government proposal to expand realized gains taxation could still change how the system works.According to the Dutch government, the proposed Actual Return Box 3 Act would replace the current system with one based on income and changes in the value of assets, with the new framework scheduled to begin on Jan. 1, 2028.Real estate and shares in qualifying startups and scale ups are treated different","collect":0,"end_time":0,"defaultTopTitle":"crypto.news","property":[],"viewcount":null,"language":"en","relate_stocks":{"CBOJ":"Calamos Bitcoin Structured Alt Protection ETF - January","CBTO":"Calamos Bitcoin 80 Series Structured Alt Protection ETF - October","CBOY":"Calamos Bitcoin Structured Alt Protection ETF - July","CBOA":"Calamos Bitcoin Structured Alt Protection ETF - April","BITY":"Amplify Bitcoin 2% Monthly Option Income ETF","BTCW":"比特币ETF-Wisdom Tree","YBTC":"比特币看涨期权ETF-Roundhill","QBF":"Innovator Uncapped Bitcoin 20 Floor ETF - Quarterly","BETE":"等权重比特币&以太币期货ETF-ProShares","BTCZ":"T-Rex 2X Inverse Bitcoin Daily Target ETF","BFJL":"FT Vest Bitcoin Strategy Floor15 ETF - July","BITX":"2倍比特币期货ETF-Volatility Shares","CBTJ":"Calamos Bitcoin 80 Series Structured Alt Protection ETF - January","BETH":"比特币&以太币期货ETF-ProShares","HODL":"比特币ETF-VanEck","CBTA":"Calamos Bitcoin 80 Series Structured Alt Protection ETF – April","BTC":"Grayscale Bitcoin Mini Trust","BTRN":"比特币期货ETF-Global X","BITU":"2倍做多比特币期货ETF-Proshares","BITB":"比特币ETF-Bitwise","BPI":"Grayscale Bitcoin Premium Income ETF","BRRR":"比特币ETF-CoinShares","BTCC":"Grayscale Bitcoin HIGH Income ETF","CBXY":"Calamos Bitcoin 90 Series Structured Alt Protection ETF - July","DEFI":"比特币期货ETF-Hashdex","BTCI":"NEOS Bitcoin High Income ETF","ARKB":"比特币ETF-21Shares","CBXO":"Calamos Bitcoin 90 Series Structured Alt Protection ETF - October","BTF":"比特币&以太币期货ETF-CoinShares","XBTY":"GraniteShares YieldBOOST Bitcoin ETF","BFAP":"FT Vest Bitcoin Strategy Floor15 ETF - April","DFII":"FT Cboe Vest Bitcoin Strategy & Target Income ETF","BITO":"比特币期货ETF-ProShares","BTCL":"T-REX 2X LONG BITCOIN DAILY TARGET ETF","CBOO":"Calamos Bitcoin Structured Alt Protection ETF - October","SBIT":"2倍做空比特币期货ETF-Proshares","BITI":"1倍做空比特币期货ETF-Proshares","CBXJ":"Calamos Bitcoin 90 Series Structured Alt Protection ETF - January","FBTC":"比特币ETF-Fidelity","BTCO":"比特币ETF-Invesco Galaxy","BAGY":"Amplify Bitcoin Max Income Covered Call ETF","GBTC":"比特币ETF-Grayscale","MAXI":"比特币期货ETF-Simplify","BCCC":"Global X Bitcoin Covered Call ETF","MNRS":"GRAYSCALE BITCOIN MINERS ETF","EZBC":"比特币ETF-Franklin","CBXA":"Calamos Bitcoin 90 Series Structured Alt Protection ETF – April","CBTY":"Calamos Bitcoin 80 Series Structured Alt Protection ETF - July","IBIT":"比特币ETF-iShares"},"translate_title":"从 2028 年起，荷兰比特币持有者可能面临未实现收益的税收","themeId":null,"isJumpTheme":false,"ttsUrl":null,"symbols_score_info":{"CBXO":0.6,"DEFI":0.6,"FBTC":0.6,"BITU":0.6,"CBOA":0.6,"SBIT":0.6,"QBF":0.6,"BAGY":0.6,"XBTY":0.6,"BTCZ":0.6,"BTCI":0.6,"CBTA":0.6,"BITY":0.6,"BITI":0.6,"BTCL":0.6,"BTCW":0.6,"CBTO":0.6,"IBIT":0.6,"BETE":0.6,"DFII":0.6,"GBTC":0.6,"CBOO":0.6,"HODL":0.6,"BTC":1.96,"YBTC":0.6,"BFAP":0.6,"BTF":0.6,"BPI":0.6,"BRRR":0.6,"CBOY":0.6,"CBTY":0.6,"CBXJ":0.6,"MAXI":0.6,"CBTJ":0.6,"BETH":0.6,"BFJL":0.6,"BTRN":0.6,"BCCC":0.6,"CBOJ":0.6,"BTCC":0.6,"BTCO":0.6,"MNRS":0.6,"ARKB":0.6,"EZBC":0.6,"BITO":0.6,"BITX":0.6,"CBXA":0.6,"CBXY":0.6,"BITB":0.6},"content_text":"The Netherlands has moved closer to taxing unrealized cryptocurrency gains from 2028 as part of an overhaul of its Box 3 system, although a new government proposal could eventually move crypto to taxation at the point of sale.\n\n\nSummary\n\n\n\nThe Netherlands is preparing a new Box 3 system from 2028 that would tax actual investment returns, including changes in the value of crypto assets.\nBitcoin and other crypto holdings could be taxed on annual price gains even without a sale, while losses could be carried forward against future gains.\nThe House has approved the Box 3 bill, but Senate consideration and a newer government proposal to expand realized gains taxation could still change how the system works.\n\n\n\nAccording to the Dutch government, the proposed Actual Return Box 3 Act would replace the current system with one based on income and changes in the value of assets, with the new framework scheduled to begin on Jan. 1, 2028.\nThe House of Representatives approved the bill on Feb. 12, sending it to the Senate for consideration. The legislation has already been debated in the upper chamber, but a final vote has yet to take place.\nCryptocurrencies such as Bitcoin generally fall under Box 3, which covers savings and investment assets held by Dutch taxpayers. Parliamentary documents have explicitly identified cryptocurrencies as Box 3 assets and said taxpayers are required to declare them.\nUnder the bill approved by the House, most assets would be subject to a capital growth tax, known in Dutch as a vermogensaanwasbelasting. The system takes both income generated by an asset and changes in its value into account when determining the taxpayer’s actual return.\nFor crypto holders, this means a rise in the value of Bitcoin or another digital asset could generate a tax liability even when the investor has not sold the tokens.\nCrypto gains would be taxed without a sale\nThe original Box 3 proposal uses the value of assets at different points in the tax year to calculate changes in wealth. Dutch parliamentary material explaining the proposed system states that cryptocurrencies would fall under the capital growth approach, with their value development included in the calculation of actual returns.\nAn investor holding Bitcoin through the entire year could therefore face tax on its price appreciation without converting the asset into euros.\nLosses receive corresponding treatment under the proposed framework. The Dutch government says decreases in asset values can be offset against gains in later years, allowing negative returns to be carried forward.\nInterest, dividends and other direct income from assets would form another part of the calculation, while certain expenses connected with generating investment income could be deducted.\nReal estate and shares in qualifying startups and scale ups are treated differently in the legislation. Their changes in value would generally be taxed when a gain or loss is realized, such as when the property or shares are sold. The government said this approach avoids collecting tax before the taxpayer has received money from disposing of an illiquid asset.\nCrypto was not included in that exception under the bill passed by the House.\nThe distinction could be particularly relevant for digital assets because cryptocurrency prices can move considerably within a single year. During parliamentary discussions, Dutch officials acknowledged that someone invested only in crypto could record a large return in one year and a substantial loss in another.\nNetherlands is reconsidering how Box 3 gains are taxed\nThe legislation moving through parliament is no longer the only proposal shaping the future of Box 3.\nIn a Sept. 29 letter to parliament, Prime Minister Rob Jetten, Finance Minister Eelco Heinen and State Secretary for Finance Eugène Eerenberg proposed expanding capital gains taxation to financial instruments from 2028.\nThe proposed change would mean assets covered by that category would generally be taxed on their gains when those gains are realized instead of being taxed each year on appreciation that remains on paper.\nDirect cryptocurrency holdings do not generally fall within the same legal category as conventional financial instruments such as shares, bonds and options. Under the current direction of the plan, crypto would therefore remain exposed to the capital growth method during the first stage of the new Box 3 system.\nThe government plans to move the remaining Box 3 assets toward a capital gains system later, which would eventually replace taxation of annual unrealized value changes with taxation when gains are realized.\nFor crypto investors, the distinction means the 2028 rules are not yet the final form of the Dutch government’s long term tax framework. Changes still require legislation and parliamentary approval, while the existing Actual Return Box 3 Act remains before the Senate.\nThe Senate’s official legislative record shows the House passed the underlying bill in February after it was first submitted in May 2025. The upper chamber held a plenary debate on June 30, while lawmakers have continued examining proposed changes to the framework.\nA motion that would have indicated no objection to withdrawing the legislation was rejected by the Senate on July 7.\nCrypto tax reporting is expanding across the EU\nChanges to the way gains are calculated are arriving as tax authorities gain more information about cryptocurrency transactions.\nThe European Union’s DAC8 rules began applying from Jan. 1, 2026, requiring crypto asset service providers to collect tax identification and transaction information from customers. As crypto.news previously reported, the reporting framework covers crypto to fiat trades, crypto to crypto transactions and transfers to external addresses.\nDutch parliamentary documents say crypto information collected under DAC8 will become available to the country’s tax authority and can be used to check information provided in tax returns.\nReporting rules and the method used to calculate tax remain separate parts of the system. DAC8 deals with the collection and exchange of information, while Box 3 determines how income and changes in asset values are taxed in the Netherlands.\nSimilar reporting measures are already being tested elsewhere in Europe. France’s Council of State recently rejected an emergency challenge seeking to suspend the country’s decree implementing DAC8 while a separate case seeking its annulment remains pending.\nGermany, meanwhile, has been considering its own changes to cryptocurrency taxation. A Finance Ministry proposal would apply a 25% tax to crypto gains from 2028 and potentially end the existing exemption for assets held for more than one year.\nGreece has taken another route, with officials preparing a 15% crypto gains tax that would formally bring digital assets into the country’s tax code.\nBox 3 overhaul follows years of legal disputes\nThe Netherlands’ Box 3 overhaul follows years of court rulings and disputes over the country’s use of assumed investment returns.\nUnder the existing system, Box 3 has generally relied on fixed or notional returns instead of simply taxing the return each taxpayer actually earned. The Dutch Tax Administration says the transitional rules remain in use for provisional 2026 assessments, although taxpayers can have their Box 3 income adjusted when their actual return is lower than the notional return.\nThe proposed Actual Return Box 3 Act is intended to replace that structure with taxation based on actual income and asset performance.\nGovernment documents describe actual returns as the combination of income received from assets and their positive or negative value development, after applicable debts and deductible costs are taken into account.\nThe government has continued examining changes to the bill while keeping 2028 as the intended starting point. Its official Box 3 timeline says the current legislation remains the basis for the new system while policymakers work on adjustments and study a capital gains model.\nFor the existing proposal, the Senate remains the next legislative hurdle. Its parliamentary record lists the Actual Return Box 3 Act as still under consideration, leaving the rules that would apply to Bitcoin and other crypto holdings subject to further changes before the planned 2028 start.\n\n\n\n\n\n                Read more:\n            \n\n                Ghana crypto market hits $21B, fifth in sub-Saharan Africa","kind":"highlight","is_publish_news":true,"is_publish_highlight":false,"is_publish_live":false,"is_publish_wemedia":false,"editions":null,"column":"","sentiment":"0","news_tag":"policyRegulatory","news_rank":0,"isVideo":false,"video":null,"symbols":[],"gpt_button":0,"need_auth":false,"need_login_tip":false,"code":"91000000","status":"200"}}}