Netherlands moves to implement DAC8 crypto reporting by 2026
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…
