Crypto-asset providers must share data with Tax Administration
What has changed?
Do you offer crypto-asset services in the Netherlands? Crypto-asset service providers (CASPs) must collect, check, and share data of their users with the Netherlands Tax Administration. This change is part of de European DAC8 Directive (Council Directive (EU) 2023/2226) which will be implemented in Dutch law.
The aim of this change is to have more openness on crypto-asset ownership. This should help prevent tax avoidance and tax evasion.
For whom?
- crypto-asset service providers
- financial institutions
- intermediaries, including tax advisers
When?
The EU Directive Crypto-assets Exchange of Information Implementation Act has taken effect on 10 April 2026 and applies retroactively up to and including 1 January 2026