The Dutch government has urged its upper house to urgently approve the DAC8 bill, which introduces new reporting and information-exchange rules for crypto-assets and electronic money, with retroactive effect from 1 January 2026.
The Netherlands State Secretary for Finance published Letter No. 2026-0000019577 on the Ministry of Finance’s website on 28 January 2026, urging the upper house of parliament to swiftly approve the bill implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8).
The bill introduces new rules for reporting and exchanging tax information on electronic money and cryptocurrency assets, with retroactive effect from 1 January 2026. The bill also introduces measures to implement the OECD’s Crypto-Asset Reporting Framework (CARF) for reporting on non-EU residents, aiming to enhance transparency in the digital and cross-border economy where crypto-assets are increasingly significant, and to strengthen efforts against tax evasion and avoidance involving crypto-assets.
Crypto-asset providers and transaction intermediaries must collect and report client information to the Tax Administration by 31 January of the following year, with 2026 data due by 31 January 2027. The information will then be shared with other EU Member States within nine months after the end of the relevant calendar year.
With the 1 January 2026 DAC8 implementation deadline passed, the government has urged the upper house to fast-track the bill to avoid potential European Commission infringement proceedings, with the Finance Committee scheduled to discuss it on 10 February 2026.
Earlier, the Netherlands’ lower house of parliament approved a bill to implement the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on 27 January 2026.
