Bitcoin Unrealized Gains May Be Taxed Annually, Netherlands Box 3 Bill Still Pending Senate Review

Odaily: Bitcoin News posted on X that the Netherlands' Box 3 tax bill currently under parliamentary review proposes taxing investments based on actual annual returns, including the appreciation of unsold assets; when calculating actual returns, the Dutch Tax and Customs Administration explicitly includes crypto assets held in personal wallets, exchanges, or with third parties.

The Dutch government is studying a shift toward a capital gains tax system, which would tax asset appreciation when gains are realized, but has stated that the existing 2028 proposal remains the basis during the review of related adjustments. The bill has passed the House of Representatives and still awaits Senate review, and the final system may still be adjusted before 2028.