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:

1. Crypto-asset service provider reporting obligations:

2. Correction of DAC7 transposition omissions:

3. 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

4. Data collection and…