The Dutch lower house of Parliament (Tweede Kamer) accepted Bill No. 36782 for consideration. The draft legislation proposes implementing the EU Council Directive 2023/2226 (DAC8) and the OECD Crypto-Asset Reporting Framework (CARF), significantly expanding crypto-asset tax transparency and administrative cooperation.
Key provisions in the proposed bill:
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Crypto-asset service provider reporting obligations:
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Correction of DAC7 transposition omissions:
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Expanded reporting scope:
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Providers must report:
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Domestic crypto-asset transactions
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Transactions involving residents of non-EU countries
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Activities by crypto-asset service providers operating in or from the Netherlands
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Data collection and verification:
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Providers must collect, verify, and report transaction and user information, and follow defined registration and deregistration procedures.
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Enforcement and exemptions:
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Reporting deadlines:
Effective date:
This proposal positions the Netherlands to comply with both EU and OECD standards for crypto-asset transparency, enhancing regulatory oversight and cross-border tax cooperation.
Source: tweedekamer.nl
