The Ministry of Finance has launched an internet consultation on the EU Crypto Assets Exchange Directive (DAC8) Implementation Act. This directive should enter into force on 1 January 2026. The aim of the European DAC8 directive is to create more transparency when it comes to ownership of crypto assets, which can better combat tax avoidance and evasion.
From 1 January 2026, crypto service providers in the EU will be required to annually collect, verify and share certain data about their users with the tax authorities of the Member State where they are registered for the purposes of DAC8.
The Tax Administration exchanges reported data relating to residents of other EU member states with those other EU member states. As the Netherlands implements the OECD's Crypto-Asset Reporting Framework (CARF), under the Convention on Mutual Administrative Assistance in Tax Matters and the multilateral competent authorities agreement for the CARF, data will also be exchanged with non-Union jurisdictions that also implement the CARF. Therefore, the law also includes a reporting requirement for the data to be exchanged with non-Union jurisdictions.
Note: For owners of crypto assets, nothing will change with this bill. They are already required to file returns on the balance of their crypto assets.
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