What the bill does
The Wet werkelijk rendement box 3 (bill 36.748) would replace the deemed return with tax on your actual return. The main rule is a capital growth tax: income plus the rise or fall in value of your assets each year, also when you did not sell. Falls in value can be offset against later rises.
Exceptions
Property, such as a second home, and shares in startups and scale-ups would be taxed on realisation, for example when sold. Crypto is not on that list, so under the bill it would fall under the main rule: its yearly value changes would count. The amending bill 37.053 would add shares, bonds and options to the assets taxed on sale; its page does not name crypto.
Where it stands
- 12 February 2026: adopted by the Tweede Kamer.
- 30 June 2026: debated in the Eerste Kamer.
- 13 October 2026: the Eerste Kamer's finance committee decided to wait for an amending bill (novelle) before deciding.
- 3 November 2026: the government sent the amending bill 37.053 (Novelle uitbreiding vermogenswinstbelasting box 3) to the Tweede Kamer. The bill page names shares, bonds, options and real estate as assets to be taxed only when sold; it does not name crypto.
- Start: the amending bill proposes 1 January 2029 instead of 1 January 2028, because of problems in carrying it out. Until then the current box 3 stays, with the option to show your actual return.
What it means now
Nothing changes for 2026 and 2027, and if the 2029 start is adopted, for 2028 too: the deemed return on the 1 January value still applies. This page is updated at every step of both bills.