Who reports
- Providers with an EU crypto licence (MiCA licence): exchanges, brokers, custodial wallet providers.
- Other operators that enable exchange transactions and register with the tax authority for that purpose.
- Providers outside the EU with EU clients, through the country where they register.
A transfer directly from your own wallet to another private wallet is outside the rule. As soon as a platform is involved in buying, selling or exchanging, it is reported.
What is reported for 2026
| Data | Detail |
|---|---|
| Identity | name, address, date of birth, tax identification number, country of residence |
| Crypto to euro or other currency | type of crypto, units, gross amount, market value |
| Crypto to crypto | the same, per type |
| Transfers to another wallet | number and value, where the platform knows the destination |
| Year-end balance | for certain products through the existing bank reporting (DAC2) |
The platform must tell you before 31 January 2027 which data it sent.
How crypto is taxed in the Netherlands
Privately, crypto counts in box 3 as an asset at its value on 1 January. The 2026 rate is 36% on a deemed return; if your real return was lower you can prove it and pay less. A loss in a year counts in that calculation. The tax-free allowance is €59,357 per person.
In a Dutch BV, crypto is an asset on the balance sheet. Profit on sale is taxed with corporate income tax (19% up to €200,000, 25.8% above); losses are deductible. Unrealised gains stay untaxed while you value at cost or lower market value. Paying the money out to yourself later costs box 2 (24.5% up to €68,843, 31% above). A large, actively managed position usually does better in the BV; a position you hold often does better privately. The full comparison is on investing through a Dutch BV; the founder’s view on crypto and founder tax.
What to do before 31 January 2027
- Download the full 2026 transaction history from every platform you use, while it is easy to get.
- Check the value you declared on 1 January 2026 against what the platforms will report.
- If crypto from earlier years was left out of your return, correct it voluntarily now. As long as the tax authority has not asked you a question, a voluntary correction avoids a penalty; after 31 January 2027 that window narrows.
- If you plan to move a position into a BV, do it in 2026 and record the value on the day of transfer.
If you run a crypto business yourself
If your company offers a wallet, an exchange service or crypto asset management, you are the reporting party: register with the tax authority, record client data since 1 January 2026 and report every year. Wilful failure to report carries a fine in the highest category, above one million euros. The Dutch tax authority hosts a question-and-answer session for providers in Amsterdam on 7 October 2026; register via dac8@belastingdienst.nl. For the licence itself, see the MiCA licence; for running the activity from a Dutch entity, see crypto income in a BV.
Related: this guide in Dutch and box 3 wealth tax.