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:
Crypto-asset service provider reporting obligations:
Correction of DAC7 transposition omissions:
Expanded reporting scope:
Providers must report:
Domestic crypto-asset transactions
Transactions involving residents of non-EU countries
Activities by crypto-asset service providers operating in or from the Netherlands
Data collection and verification:
Providers must collect, verify, and report transaction and user information, and follow defined registration and deregistration procedures.
Enforcement and exemptions:
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
