Netherlands Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

DNB, AFM

Risk Level

low

Primary Legislation

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Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

Box 3 wealth tax on crypto holdings (deemed return on assets). **No Capital Gains Tax**: Gains from selling, swapping, or transferring crypto (including between personal wallets) are not taxed as capital gains. Taxation occurs annually on the presumed yield from holdings valued on January 1, regardless of realization or HODLing. Cost basis resets yearly to January 1 value, and losses are not recognized.[1][3]. **Income Tax (Box 1)**: Crypto earned from mining, staking, payments, or professional trading (e.g., day trading) is taxed as regular income at progressive rates based on total income brackets. This applies even below the Box 3 threshold.[1][3]. **VAT/GST Treatment**: No specific VAT applies to buying, selling, holding, or swapping crypto for individuals. VAT may apply to business services involving crypto, but crypto itself is not subject to VAT as a financial instrument (treated like other assets).[1][3]. **Tax-Free Activities**: Buying crypto with fiat, gifting within thresholds, or donating to charities incurs no tax.[3]

Key Facts

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