Dutch crypto holders will increasingly be visible to the tax authority through a European reporting regime known as DAC8, which implements the OECD’s Crypto-Asset Reporting Framework (CARF). According to the Belastingdienst’s own guidance, the obligation falls on crypto service providers and operators, not on individual users.
The tax authority says providers must record client data from January 1, 2026. That covers identifying details such as name, address, tax residence and tax identification number. Providers must also keep transaction data, including exchanges between crypto and other crypto or fiat currency, with the type of asset, number of units, gross amount and fair market value. Transfers between users, transfers to wallets that the provider cannot link to another provider, and retail payments above US$50,000 are covered as well. From reporting year 2026, year-end balances as of December 31 are also reported, depending on the service.
The first report is due January 31, 2027, covering data kept from January 1, 2026, and reports then follow annually by January 31. Clients must be informed by the same date, with the method left to the provider.
For users, the practical effect is that exchange and platform activity in 2026 will already be on file with the tax authority. The site has covered the Box 3 changes separately; this regime concerns data flows, not tax rates. Anyone with unreported holdings may want professional advice, as the Belastingdienst guidance sets out the details.
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