Crypto in the Netherlands in 2027: what the tax office sees, and tokens in a BV or privately
Crypto platforms in the EU record every customer and every trade since 1 January 2026 and send the first report to the tax authorities by 31 January 2027. For a founder or early investor with tokens, two decisions follow: whether the tokens stay private or go into a Dutch BV, and whether old tax returns need a correction before the first data reach the Dutch tax office.
Ask about your situationThe Dutch law that implements the EU reporting directive for crypto (DAC8) is in force since 1 January 2026. Crypto service providers with a licence under the Markets in Crypto-Assets Regulation (MiCA), and operators that work under a registration with the Dutch tax office, keep records of their customers and transactions and send the first report to the Dutch tax office by 31 January 2027. The report covers your name, address, tax residence and tax number, every exchange of crypto for crypto or for money, transfers, and your balance on 31 December. The provider informs you about what it reports. The tax office says the tax treatment of crypto itself is unchanged.
Privately, crypto is an asset in box 3: in 2026 a deemed return of 6.00% on the value above €59,357, taxed at 36%, whether you sold or earned anything. For 2027 the cabinet proposes a tax-free amount of €30,846 and a deemed return 1.5 points higher. In a Dutch BV, tokens are company assets: corporate tax of 19% or 25.8% on the real result when the BV sells or swaps, and box 2 only when you take money out. A foreign crypto company that relocates to the Netherlands in 2027 gets a step-up: the value built up abroad stays out of Dutch box 2. Old returns with missing crypto can be corrected now, before the first DAC8 report.
Tell us what you make or sell, where your company is and what you plan in Europe. Our team looks at it and replies with the steps and the dates that apply to you.
DAC8: what crypto platforms report to the Dutch tax office
| Item | What the Dutch law says | Status |
|---|---|---|
| Who reports | Crypto service providers with a MiCA licence, and operators that register with the Dutch tax office for this reporting in place of a licence | Law, in force since 1 January 2026 |
| Who is reported | Customers who are resident for tax purposes in an EU country; through the global framework (CARF) also customers in participating countries outside the EU | Law |
| Which data | Name, address, country or countries of tax residence, tax identification number; exchanges of crypto for crypto and of crypto for money; transfers between users through the provider; retail payments above USD 50,000; the balance on 31 December | Law |
| Record keeping | From 1 January 2026 | Law |
| First report | By 31 January 2027, over 2026, and every year after that | Law |
| Your rights | The provider informs you by 31 January about the data it reports | Law |
| Your tax | The tax treatment of crypto for users is unchanged; a report means data, and a tax bill follows only when tax is due | Statement of the Dutch tax office |
The data reach the Dutch tax office in the same way bank balances have for years. A balance on 31 December 2026 matches the box 3 return over 2027 on 1 January 2027. A trade history from a platform in another EU country reaches the Netherlands through the exchange between tax authorities. For the background and the EU timetable, see DAC8 crypto reporting in the Netherlands.
Tokens in a BV or privately: a decision with numbers
The example: tokens worth €1,000,000 on 1 January, one person, and a sale later in the year with a gain of €400,000.
| Privately (box 3) | In a Dutch BV | |
|---|---|---|
| What is taxed | A deemed return on the value on 1 January; the lower real return if you report it | The real result when the BV sells or swaps tokens |
| Tax in the example, 2026 | €20,318 (6.00% on €940,643, times 36%), every year, whether you sell or keep the tokens | €89,600 corporate tax on the gain of €400,000 (19% up to €200,000, 25.8% above), in the year of the sale |
| Tax in the example, 2027 (proposal) | €27,458 (7.87% on €969,154, times 36%) | Same as 2026; the rates are unchanged in the bill |
| A year with a loss | The real return can be reported at zero; the loss stays in that year | The loss reduces the profit and is carried forward under the corporate tax rules |
| Paper gains | Count in the deemed return and in the real return | Untaxed until the BV sells or swaps |
| Taking money out | Free: it is your money | Box 2 on dividend: 24.5% up to €68,843 per person, 31% above; 29.2% announced for 2027 to 2030 |
| Bookkeeping | Your own records for the return | A balance sheet with the tokens at cost or at the lower market value, under the Dutch rules of sound business practice; yearly accounts and a corporate tax return |
The contribution of tokens into a BV happens at market value on that day. From then on the BV owns the wallet and the exchange account, and the exchange reports the BV as its customer. A swap of one token for another is a sale for the BV, so a long chain of swaps needs a record per swap. Our box 3 or BV calculator compares both routes for your amount and your expected return. For the wider picture of box 3 in 2027 and 2028, see the Dutch wealth tax for foreign residents.
Tell us what you make or sell, where your company is and what you plan in Europe. Our team looks at it and replies with the steps and the dates that apply to you.
A foreign crypto company that relocates to the Netherlands in 2027
Many crypto founders own a company in Dubai, Estonia, Cyprus or Singapore and want an EU base. Bill 37023 gives their shares a step-up when the company transfers its effective management to the Netherlands on or after 1 January 2027: the acquisition price for box 2 is set at the market value on that day, so the growth built up abroad stays outside Dutch tax. The exception is a founder who was already liable to Dutch tax for these shares. The full rule and the steps are on relocating a company to the Netherlands in 2027.
A company that provides crypto services to EU customers, such as an exchange, a broker or a custodian, needs a licence as a crypto-asset service provider under MiCA. In the Netherlands the Authority for the Financial Markets (AFM) grants it, and the Dutch transitional regime for providers registered under the old rules ended on 30 June 2025. A licensed provider is itself a reporting provider under DAC8. The licence route is on MiCA licence in the Netherlands via the AFM; a company that only owns its own tokens and builds software is outside that licence duty, so for most founders the question is the step-up and the box 2 and box 3 position, as set out above.
Correct old returns before the first DAC8 data reach the tax office
A Dutch resident who left crypto out of box 3 in earlier years can correct this with a voluntary correction (inkeerregeling). The Dutch tax office accepts it as voluntary when it comes before the office knows or suspects the omission. A correction within two years after the filing deadline of that year can stay free of a penalty. A later correction, or a correction for box 2 or box 3, can come with a penalty when the omission is blameworthy, and the penalty is lower when you supply the information yourself. The tax itself, with interest, is due in every case.
The first DAC8 report reaches the Dutch tax office by 31 January 2027. From then on a balance on a platform in the EU, or in a country that exchanges under the global framework, is known to the office. A correction filed in 2026 is a voluntary correction by any reading. The file: the balances on each 1 January, the real return per year if that is lower than the deemed return, and the form for a voluntary correction. We prepare it with you; a tax lawyer from our network takes the case when a penalty is at stake.
One Dutch company, many roles
Your own Dutch BV can own the tokens, operate the software business, employ you and the team, and, with a licence from the AFM, provide crypto services in all EU countries. A holding above it receives dividend and the sale proceeds of the operating company free of corporate tax under the participation exemption, and keeps the tokens apart from the operating risk. The company is yours, the address is yours and the directors are yours; we set the company up and keep its books.
Prices: your Dutch company (BV) from €2,950 excl. VAT, and a holding with an operating company from €4,950 excl. VAT. Partner work has its own price, which you see first. See a Dutch entity for payment and crypto services and tax optimisation with a Dutch structure.
Who does what
- You decide whether the tokens stay private or go into a BV, when the company relocates, and whether an old return needs a correction. You keep the wallet records and the trade history.
- We set up the BV and the holding, book the tokens and every swap, prepare the yearly accounts and the corporate tax return, and prepare the box 3 figures and the file for a voluntary correction.
- Partners do the specialist work: a valuer for the market value at contribution or at the seat transfer, a tax lawyer for a correction with a penalty at stake, regulatory lawyers for a MiCA licence. We choose the partner with you, after you ask for it.
Sources
- Tax Administration, Dutch law implementing the EU directive on the exchange of crypto-asset data (DAC8, with CARF): who reports, which data, first report by 31 January 2027: belastingdienst.nl (2026).
- Tax Administration, box 3 calculation 2026: belastingdienst.nl (2026).
- Tax Administration, what is my real return (crypto as an asset, value changes count): belastingdienst.nl (2026).
- Tax Administration, form for a voluntary correction (melding vrijwillige verbetering): belastingdienst.nl.
- Tax Administration, corporate tax rates: belastingdienst.nl; box 2 rates: belastingdienst.nl (2026).
- AFM, register of crypto-asset service providers, end of the Dutch transitional regime on 30 June 2025: afm.nl (2026).
- Bill Other Tax Measures 2027 (37023), article 7.6 Income Tax Act 2001 (step-up at a seat transfer): rijksoverheid.nl (15 September 2026).
- Cabinet letter of 29 September 2026 on box 3 (tax-free amount, deemed return, capital gains tax from 2028) and box 2: eerstekamer.nl.
Last reviewed: 27 October 2026. DAC8 and the 2026 box 3 figures are law. The 2027 box 3 figures are a bill and a cabinet letter. The step-up is a bill. All sources are the official sites named above.
Common questions
Tokens in a BV or privately, and is a correction needed first?
Tell us where you live, which tokens you own on which platforms, and whether you own a company abroad. You receive advice on the private route, the BV route, the step-up and the order of the steps before 31 January 2027.
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