Explanation
You declare the value on 1 January. Whether you made gains in between is in principle irrelevant, though the system has been changing for years.
01
Assets on the reference date
The Netherlands taxes assets rather than profit: the value of your crypto on 1 January counts in box 3, alongside savings and investments. Sell at a profit in March and it changes nothing for that year's return — the value on the reference date is decisive, with a tax-free allowance as the floor.
02
Toward actual return
The system is shifting after Supreme Court rulings: a levy on actual return is coming, in which unrealised gains may also count. Anyone who already saves a screenshot and export from every platform on 1 January will be in a far stronger position at filing time.
Key takeaways
- Reference date 1 January, value in euros.
- Gains during the year do not count separately.
- Keep evidence per platform as of 1 January.