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Coinwy > Blog > Crypto > Bitcoin > Netherlands Plans Tax on Bitcoin Unrealized Gains by 2028
Bitcoin

Netherlands Plans Tax on Bitcoin Unrealized Gains by 2028

Thiago Alvarez
Last updated: January 30, 2026 11:32 pm
Thiago Alvarez
Published: January 30, 2026
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Netherlands Plans Tax on Bitcoin Unrealized Gains by 2028
Netherlands Plans Tax on Bitcoin Unrealized Gains by 2028
Key Points:
  • Netherlands plans new tax on unrealized Bitcoin gains by 2028.
  • Criticism arises over increased tax burdens and capital flight.
  • Implementation targets Box 3 assets amid broad political backing.

The Netherlands is implementing a tax policy targeting unrealized gains on Bitcoin and similar assets, set for 2028, impacting investors nationwide.

This policy may lead to capital flight as investors react to increased tax burdens on speculative gains.

The Netherlands plans to tax unrealized Bitcoin gains starting in 2028. This move targets Box 3 assets, including cryptocurrencies, stocks, and bonds.

The primary advocate, Caretaker State Secretary for Taxation Eugène Heijnen, received support from multiple political parties. Despite criticism, the measure aims to prevent annual losses of €2.3-2.7 billion. Eugène Heijnen stated, “Taxing only realized gains is preferable but unfeasible until 2028 due to administrative challenges.”

Dutch crypto analyst Michaël van de Poppe criticized the plan, citing increased tax burdens prompting capital flight. The community expressed concerns over taxing “paper gains” during volatile market conditions.

The policy affects Bitcoin’s market by potentially influencing investor sentiment and migration patterns. Political backing comes from parties across the spectrum seeking fiscal stability.

This policy shift follows the invalidation of the previous Box 3 system by courts due to the reliance on theoretical returns. Real estate assets will receive different tax treatments under this new system.

Potential outcomes include changes in investor behavior and capital allocation within the cryptocurrency industry. Historical failures indicate the importance of accurate return assessments in policy formulations.

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