Förklaring
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.
Skatt
The Dutch tax on wealth, including crypto holdings, based on the value at the reference date.
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.
One short email with what actually matters: prices, regulation and the banks that move. No hype, no noise.