Netherlands
Unique system: 36% tax on PRESUMED returns (6.44% in 2025), not actual gains. You pay tax even if your crypto lost value. Tax-free capital threshold: €57,684 single / €115,386 partners.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Not allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
Included in Box 3 wealth calculation
Mining
Business income if professional; Box 3 if hobby
DeFi
Included in Box 3 wealth calculation
NFTs
Included in Box 3 wealth calculation
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
No holding period benefit; taxed on presumed returns annually
Regulation & Residency
Regulatory Body
Belastingdienst (tax); DNB (financial regulation); AFM
Residency Requirement
30% ruling for expat tax benefit; various visa options
Reporting Requirements
Must declare total crypto value on January 1 each year; DAC8 from 2026
Citizenship & Residency Path
Dutch-American Friendship Treaty; self-employment visa; citizenship after 5 years
Notable Conditions
- →Box 3 system: taxed on FICTIONAL/PRESUMED returns, not actual gains
- →Presumed return rate: 6.44% (2025) applied to total crypto value above threshold
- →Tax-free capital: €57,684 (single) / €115,386 (fiscal partners)
- →You PAY TAX even if your crypto LOST value
- →Undisclosed crypto: fines up to 3x amount owed + possible prosecution
- →30% ruling for expat employees may shield some income
- →System under legal challenge; courts have ruled it partially unfair
Living & Lifestyle
Cost of Living
High
Banking Access
Excellent
Quality of Life
Very High
Lifestyle Scores