Unrealized Gains or Annual Taxation: Netherlands Plans to Adjust Self-Custodied Bitcoin Tax Regime

According to Bitcoin News on X, the Netherlands' proposed 2028 Box 3 tax regime will impose an annual tax on gains from crypto assets held in self-custodial wallets, even if investors have not sold the assets. Crypto assets held through banks or regular investment accounts will generally be taxed when gains are realized. The proposal has been passed by the Dutch House of Representatives and still requires Senate approval to become law.