Dutch Parliament Approves 36% Tax on Crypto and Unrealized Gains

The available evidence indicates that the Dutch lower house (Tweede Kamer) has approved legislation introducing a 36% effective tax rate on returns from assets in Box 3, which includes cryptocurrencies and other investments such as stocks and bonds. Multiple independent reports from specialized financial and immigration outlets and domestic taxation documentation describe this as a tax applying to both realized and unrealized gains within wealth holdings. The official tax update documentation aligns with these reports, confirming changes to Box 3 treatment as part of the 2026 Tax Plan. However, the measure still requires Senate approval before becoming law, and the technical nature of Box 3 means it is not a simple '36% tax on crypto holdings' but a reformed version of wealth taxation that uses assumed or actual returns. Thus, while the statement captures the essence of a parliamentary approval for a 36% rate applicable to unrealized crypto value gains, it slightly overstates its finality and simplistically frames a complex tax structure. The statement is therefore likely true in substance, but incomplete and somewhat imprecise in detail. Confidence is medium-high, as several credible reports corroborate the approval but official implementation is pending.