Crypto tax in the Netherlands — explained
In the Netherlands, crypto is generally taxed in box 3 (wealth). The value on January 1 (peildatum) determines the fictitious return. Below are the main points — this is not tax advice.
| Box | Usually box 3 (wealth) |
| Peildatum | January 1 of the tax year |
| Category 2024+ | Other assets |
| Filing deadline | Before May 1 of the next year |
When does crypto fall in box 3?
By default crypto holdings fall in box 3 — treated as wealth by the Belastingdienst. Only active, professional trading may instead be classified as box 1 (income from other activities).
Peildatum and fictitious return
The value of your crypto on January 1 counts. From 2023 the Belastingdienst applies an updated box 3 system with categories: bank, other assets (incl. crypto) and debts.
What traders should keep
A snapshot per January 1 (EUR value), full transaction history per exchange, and any staking/lending income recorded separately.
How Nikéon helps
Nikéon exports quarterly and annual trade reports (CSV) including opening balance, closing balance and every generated trade — ready for your accountant.
FAQ
NOT TAX OR FINANCIAL ADVICE. Consult a qualified tax advisor.