Netherlands Considers Box 3 Tax Bill Including Unrealized Crypto Gains

The Netherlands is reviewing the Box 3 tax bill, which proposes taxing investments based on actual annual returns, including unrealized appreciation of assets. The Dutch Tax and Customs Administration intends to include crypto assets held in personal wallets, exchanges, or third-party platforms in these calculations. While the government is exploring a shift to a capital gains tax system, the current proposal remains under consideration by the Senate following its passage in the House of Representatives.