News item | 07-07-2025 | 12:02
Transactions with crypto will soon be more in the picture with the tax authorities. From January 1, 2026, crypto providers are obliged to collect, check and share data from their users with the Tax Authorities. The information can be used when checking the income tax return. The bill that arranges this was sent today by State Secretary Van Oostenbruggen to the Lower House.
State Secretary Van Oostenbruggen (Taxation, Tax Authorities and Customs): “If you earn a lot of money with cryptos, then, just like with savings or investments in the Netherlands, you have to pay a neat tax on it. This proposal will soon be in the picture with Crypto more at the Tax Authorities, so that the avoidance of tax provisions can be tackled. Only if everyone contributes,” will remain. “
Just like savings and investments, cryptos are already part of the assets that must be specified in the income tax return. Tax on this is due when the total capital exceeds a set amount. That is already the case. In 2025 this limit is € 57,684 per person.
Crypto providers are obliged to collect, check and report transaction data from their users from 1 January 2026 to the tax authorities of the EU member states. These are, for example, transactions where crypto was purchased with money, but also when crypto is used for a purchase. The measures follow from a European directive, which is converted into Dutch legislation with this bill. The tax authorities also exchange data on the residents of the other Member States. For example, the Tax and Customs Administration also gains insight into crypto-transactions from Dutch taxpayers who are made through crypto providers in EU member states. Due to the lack of view of crypto thinking, there is a chance that Crypto is not always specified. That is why measures are being taken.
Crypto providers must report no later than 31 January of the following year-and with the entrance of the bill on January 1, 2026 for the first time on January 31, 2027. The data on crypto is not entered in advance, but the tax authorities therefore have data to check crypto.
Administrative burden
The mandatory reporting and exchange of data requires efforts from crypto providers, but at the same time the bill means that they only have to report in the EU member state where they are registered. Without this directive, providers could be asked for information by each Member State.
To support crypto providers as well as possible with the reporting obligation, the Tax Authorities organize meetings. Here they can go with all their questions and difficulties.