How cryptocurrency is taxed in the Netherlands — Box 3 deemed return taxation, the valuation date, when crypto becomes Box 1 income, reporting obligations, and the 2028 reform.
Accounting · Topic
Netherlands tax guides: income tax boxes, corporate tax, VAT, 30% ruling, and compliance.
How cryptocurrency is taxed in the Netherlands — Box 3 deemed return taxation, the valuation date, when crypto becomes Box 1 income, reporting obligations, and the 2028 reform.
The Dutch Box 2 tax explained — substantial interest, the rates on dividends and share gains, the director-major shareholder (DGA), customary salary, and the shareholder loan rule.
The Dutch Box 3 wealth tax explained — the deemed return system, the tax-free allowance, asset categories, the counter-evidence rule, and the upcoming 2028 reform.
The Dutch 30% ruling (expat scheme) explained — tax-free salary for expats, who qualifies, the salary thresholds, the five-year duration, and the reduction to 27% from 2027.
Filing Dutch taxes and residency explained — how residency is determined, resident vs non-resident taxation, the aangifte return, the deadline, and payroll withholding.
Dutch tax credits and deductions explained — the general and employed person’s credits, the mortgage interest deduction, and charitable, healthcare, and business deductions.
The Netherlands’ Box 1 income tax rates and brackets — the 2025 thresholds, national insurance in the first bracket, the lower rate for pensioners, and how credits reduce the burden.
The Dutch three-box income tax system explained — Box 1 (work and home), Box 2 (substantial interest), and Box 3 (savings and investments), with their rates and rules.