• Crypto capital gains are classified as part of Box 3 assets, not subject to traditional CGT.
• Gains are taxable annually based on the fair market value of holdings on January 1.
• Exemption threshold: Assets up to €57,000 per person are exempt (2023).
• Key rule: Taxed at 32% on a deemed yield, which for investments is around 6.17% (2023 rates).

• Mining income is taxed as Box 1 income if it's a substantial activity, like a business.
• Staking rewards are generally treated as Box 3 assets, but frequent trading may shift to Box 1.
• Other crypto income, such as airdrops or salaries in crypto, is taxed under Box 1 at progressive rates.
• Key rule: Casual holding is Box 3; professional trading is Box 1 with deductions allowed.

• Report crypto holdings and values in annual tax return under Box 3.
• Report by May 1 following the tax year.
• Use the Dutch Tax Authority's online form or software; keep records of transactions.
• Key deadline: Extensions possible until September 1 with request.

• Recent Box 3 reforms: Supreme Court ruled the old system unfair; new savings-based system starts 2027.
• Crypto is volatile, so valuations can lead to disputes; use January 1 exchange rates.
• No VAT on crypto purchases, but VAT applies to services.
• NFTs may be treated differently based on utility.