Netherlands Scraps 36% Unrealized Bitcoin Capital Gains Tax Plan

Key Facts

The Dutch government scrapped a plan to impose a 36% tax on unrealized Bitcoin gains following significant investor backlash. Crypto Briefing reported that officials have instead proposed taxing investment gains only upon realization, a shift currently slated to take effect in 2028.

The policy reversal followed concerns that taxing paper profits would trigger forced sales and negatively impact the local regulatory environment for digital assets. According to government proposals dated September 29, 2026, the current deemed-return system will remain the reference point until the new reforms, which carry an estimated revenue impact of €15 billion through 2035, are implemented.