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5 Aug 2026 Last logged Bybit Cold Wallet Compromise, February 2025
Jurisdiction · · 1 min read · 105 words ·As of

Crypto Rules in the Netherlands

The Netherlands ran a strict DNB registration regime for crypto service providers, now operating within the EU MiCA framework.

Regulator(s) De Nederlandsche Bank (DNB) and Autoriteit Financiële Markten (AFM)

Conisec Staff
Written by Conisec Staff Editorial standards Newsroom
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At a glance

IS TRADING LEGAL
Yes. Trading is lawful through registered and authorised providers.
LICENSING REGIME
Crypto service providers required registration with DNB under the national AML implementation; that regime now sits within the EU-wide MiCA framework, with the AFM taking the conduct role.
TAX TREATMENT
Individuals are generally taxed under the box system on a deemed return from assets rather than on realised gains, which makes the Dutch position structurally different from most.
REPORTING DUTIES
Registered providers are subject to AML/CFT obligations supervised by DNB.
MOST RECENT CHANGE
The Dutch registration regime was notably strict in practice, and the transition to European authorisation has been the main development.

Strict registration, structurally different tax

The Netherlands implemented crypto supervision through anti-money-laundering registration with the central bank, and applied it strictly enough that several international platforms withdrew rather than complete it. Conduct supervision sits with the AFM, and the regime now operates inside the European framework.

The tax treatment is the outlier

Most jurisdictions on this site tax a realised gain. The Dutch system taxes individuals on a deemed return from the value of assets held, which means the tax question turns on what you held and when it was valued rather than on what you sold. Anyone reasoning by analogy from another country will get this wrong.

Sources

  1. De Nederlandsche Bank, Crypto service provider registration (1 Jan 2026)
  2. AFM, Crypto supervision (1 Jan 2026)

Not legal or tax advice. This is a summary of published rules, not legal or tax advice. Rules change; check the primary sources linked above.

Last reviewed by Conisec Staff. Review cadence: Quarterly.

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