The Dutch government announced plans to implement a capital gains tax starting in 2028. This new policy aims to tax investment gains at the moment they are realized, moving away from the current system that levies taxes based on assumed returns.
Under the existing framework, Dutch tax authorities calculate levies based on a notional annual return of 4 percent, regardless of actual profit or loss. The proposed changes seek to align wealth taxation with actual investment performance to better support the economy.
The transition will occur in stages, with most financial instruments becoming subject to the new tax in 2028 and remaining assets following two years later. It remains unclear whether digital assets will be included in the first phase or the 2030 transition.
This shift occurs alongside broader European regulatory changes, such as the DAC8 directive. Since January, this mandate has required crypto exchanges to report detailed user and transaction data to national authorities, mirroring standard banking practices.
