Dutch Box 3 tax bill would count unrealized Bitcoin gains in annual taxation

A tax proposal under review in the Netherlands could subject Bitcoin and other crypto holdings to taxation based on actual annual returns, including gains on assets that have not been sold. According to a post by Bitcoin News on X, the Dutch Box 3 bill would treat unrealized appreciation as part of the yearly taxable return on investments. The Dutch tax authority has also made clear that crypto assets held in personal wallets, on exchanges, or with third parties would be included when calculating actual returns. At the same time, the Dutch government is studying a shift toward a capital gains tax model, under which appreciation would be taxed only when gains are realized. For now, officials said the existing 2028 proposal remains the basis during the review of any changes. The bill has already passed the House of Representatives and is still awaiting consideration by the Senate. The final system could still change before 2028.