The Netherlands may start taxing annual capital gains on assets including cryptocurrencies from 2028, regardless of whether the investments have been realized.

Mars Finance News: According to NL Times, the Dutch House of Representatives recently debated plans to amend the third category (Box 3) tax system. The proposal plans to start taxing capital gains (including realized and unrealized gains) on assets such as stocks, bonds, and cryptocurrencies annually from 2028. Although most lawmakers believe the plan still has flaws and that taxing unrealized gains is not ideal, delaying implementation would result in a loss of approximately €2.3 billion to the treasury each year, so the proposal is expected to gain majority support.