Crypto and taxes in Europe: what changes in H2 2026
From 2026, crypto providers in the EU automatically share customer data with tax authorities under the DAC8 directive. An overview of the rules in the Netherlands, Belgium, France and Germany.
In the Netherlands, the first €59,357 of assets is tax-free in 2026, with a deemed return of 6.00% taxed at 36%. Since 1 January 2026, crypto providers automatically exchange data with tax authorities under the DAC8 directive.
In short · 🇳🇱 NL: box 3, exemption €59,357, deemed return 6.00%, rate 36% · 🇪🇺 DAC8: automatic data exchange by crypto providers since 1 January 2026 · 🇧🇪 BE: usually no separate wealth tax, but capital gains tax possible for ‘speculative’ trading · 🇫🇷 FR: flat tax (PFU) of 30% on realised gains · 🇩🇪 DE: tax-free when sold after one year of holding, for private individuals · ⚠️ Rules differ widely per country — always check the local situation
Anyone who bought, sold or transferred crypto in the first half of 2026 would do well to get their affairs in order now. The most important change this year is not so much a rate change, but growing transparency between platforms and tax authorities.
DAC8: more transparency for the tax authorities
Since 1 January 2026, the European DAC8 directive requires crypto providers within the EU to automatically share data on customers' transactions and balances with tax authorities. This means holdings and trading on regulated exchanges are increasingly hard to keep out of sight of the taxman. For those who file their returns properly, little changes in practice, but it underlines that manually tracking transactions is no longer optional.
Box 3 rate and exemption in the Netherlands
In the Netherlands, crypto falls under box 3, as part of ‘bank accounts and other assets’. The value on the reference date of 1 January counts, valued at the rate of the platform used. In 2026, the tax-free allowance is €59,357 per person. Above that threshold, the tax authority applies a deemed return of 6.00%, on which 36% tax is due.
How other European countries tax crypto
The approach differs considerably per country, which matters for anyone active in multiple EU countries or considering a move.
Practical: what you can do now
Keep transaction history, purchase prices and statements per platform throughout the year, not just around filing time. Anyone moving funds between exchanges and their own wallets should keep their own records alongside what platforms report — especially now that automatic exchange via DAC8 leaves less room for ambiguity.
The rules around crypto and taxes remain in flux. Investors active in multiple European countries are wise to check the local situation regularly and to seek professional advice when in doubt.
This article is informational and not tax or investment advice. Tax rules can change and your individual situation is decisive — consult a tax adviser when in doubt.
Sources: Belastingdienst. Last checked: 9 July 2026.