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 this 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. When the BV sells at a profit, it pays corporate income tax of 19% up to €200,000 and 25.8% above. Losses are deductible. Unrealised gains stay untaxed, as long as the BV values the crypto at cost or at the lower market value. When you later pay the money out to yourself, box 2 applies. This is the tax on dividends paid to the owner (24.5% up to €68,843, 31% above). For a large position that you trade actively, the BV is usually the better choice. For a position that you rarely trade, private ownership is often better. See investing through a Dutch BV for the full comparison. For founders, see 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 tax return, correct it voluntarily now. The penalty is lower if you correct it before the tax authority asks you about it. After 31 January 2027, the chance to do this gets smaller.
- If you plan to put a position into a BV, do it in 2026 and record the value on the day of transfer.
You can have your salary, dividend and holding set-up checked against these rates, in writing and with the amounts. See Dutch tax advisory for international founders.
If you operate 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 from 1 January 2026, and report every year. The fine for intentionally failing to report is 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 through dac8@belastingdienst.nl. For the licence itself, see the MiCA licence. If you want to run the activity from a Dutch company, see crypto income in a BV.
See also this guide in Dutch and box 3 wealth tax.