Reporting framework, corporate tax and individual tax treatment for digital assets in Netherlands, from CryptaCount's jurisdiction database covering 72 countries.
Netherlands: tax & reporting data
General Information
Default Framework
IFRS
Permitted Frameworks
IFRS, DUTCH_GAAP
IFRS Mandatory For
Listed entities use IFRS for consolidated
Tax Year
Calendar Year (end M12)
Functional Currency
EUR
FX Source (Reporting)
ECB
FX Source (Tax)
ECB
Transaction Rate
Daily Spot
Hyperinflationary
✗ No
Reporting — DUTCH_GAAP
Framework Available
✓ Yes
Crypto Classification
Intangible Asset, Current Asset
Classification Notes
IAS 38 intangible (most common); IAS 2 inventory if held for sale in ordinary course. No dedicated IFRS crypto standard.
Measurement Basis
Historical Cost
Fair Value
Permitted Cost Methods
FIFO, WAVG, LIFO
Prohibited Cost Methods
—
Impairment Required
✓ Yes
Impairment Type
RJ 121
Reversal Allowed
✓ Yes
NRV Write-down
✓ Required — Only if classified as inventory (IAS 2)
Fair Value Hierarchy
—
Recent Standards
No dedicated IFRS crypto standard. IFRIC agenda decision (2019) confirmed IAS 38/IAS 2. IASB crypto project in pipeline, no ED yet.
Corporate Tax — Rate & Classification
Corporate Tax Rate
25.8%
Crypto Classification
Ordinary Income
Notes
All corporate income
Corporate Tax — Cost Basis
Measurement Basis
Historical Cost
Default Cost Method
FIFO
Permitted Methods
FIFO, WAVG, LIFO
Taxpayer Can Elect
✓ Yes
Country Override
Standard
Override Notes
NL does not tax actual crypto gains. Tax is on deemed return from net asset value on Jan 1. Since Hoge Raad ruling (2021) and subsequent reforms, moving toward actual returns basis but not yet fully implemented.
LIFO Conformity Req.
✗ No
Differs from Reporting
✗ No
Corporate Tax — Anti-Avoidance
Wash Sale
✗ Off
Window (before/after)
—
Same-Day Rule
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
Corporate Tax — Holding Period
Holding Period Benefit
✗ No
Period
—
Benefit Type
—
Corporate Tax — Crypto Event Treatment
Staking Rewards
FMV at Receipt
Gas Fee Treatment
Add to Cost
Gas = Disposal of Native
✓ Yes
Crypto↔Crypto Taxable
✓ Yes
DeFi Wrapping
Unclear
Fork Cost Basis
Zero
Individual Tax — Regime
Tax Regime
Special Regime
Regime Notes
Box 3: vermogensrendementsheffing (wealth tax). Tax on deemed return from net assets (forfaitair), not actual gains. Since 2023: separate categories (savings, investments, debts) with different deemed returns.
Tax Rate
36%
Rate Notes
36% tax on DEEMED RETURN (not actual gains). Deemed return varies by asset category (~6.04% for other investments in 2025). Effective rate ≈ 2.17% of asset value.
Individual Tax — Cost Basis
Measurement Basis
FAIR VALUE JAN1
Cost Method
N/A
Method Electable
✗ No
Permitted Methods
—
Country Override
BOX 3 FORFAITAIR
Individual Tax — Exemptions
CGT Exempt
✗ No
Exempt Conditions
—
Holding Period
—
HP Benefit
—
Annual Exemption
EUR 57,000
Threshold Exemption
EUR 57,000 (Freibetrag (Allowance))
Individual Tax — Anti-Avoidance
Wash Sale
✗ Off
Same-Day Rule
✗ No
Superficial Loss
✗ No
Loss Restriction
Unrestricted
Loss Carryforward
Unlimited
B2C vs B2B Differences
Differs from B2B
✓ Yes
Notes
Individuals: Box 3 wealth tax on deemed return. Not actual gains. EUR 57K exemption (2025). Corps: actual profits taxed.
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