Kennisgroep: niet-toegankelijke cryptovaluta tellen mee in box 3

The Tax Authority's Income Tax Knowledge Group has issued guidance on whether cryptocurrency holdings that taxpayers can no longer access qualify as taxable assets under box 3 of the Dutch income tax system. The ruling addresses situations where individuals have purchased or received digital currency on their own blockchain address rather than storing it with an online exchange, with transactions visible on the public blockchain. This clarification helps determine tax obligations for inaccessible crypto assets, which has become increasingly relevant as taxpayers face various scenarios involving lost passwords, forgotten wallets, or other circumstances preventing access to their holdings.