The Netherlands may impose annual taxes on capital gains from assets including cryptocurrencies starting in 2028, regardless of whether the investments have been realized

According to NL Times, the Dutch House of Representatives recently debated plans to amend the third category (Box 3) tax system.

The proposal plans to tax capital gains (including realized and unrealized gains) on assets such as stocks, bonds, and cryptocurrencies annually starting in 2028. Although most lawmakers believe the proposal still has flaws and that taxing unrealized gains is not ideal, it is expected to gain majority support due to the estimated loss of about 2.3 billion euros to the treasury each year if implementation is delayed.