The Netherlands has enacted legislation implementing EU DAC8 and OECD CARF rules, introducing enhanced reporting, due diligence, and information exchange obligations for crypto-asset service providers, effective retroactively from 1 January 2026.Â
The Netherlands has published the Law of 1 April 2026 in the Official Gazette, implementing Council Directive (EU) 2023/2226 (DAC8) and introducing new reporting and due diligence obligations for crypto-asset service providers.
The bill establishes new rules for the reporting and exchange of tax-related information on electronic money and crypto-assets, with retroactive effect from 1 January 2026. It also implements the OECD’s Crypto-Asset Reporting Framework (CARF) for reporting on non-EU residents, aiming to enhance transparency in the growing digital and cross-border economy and to combat tax evasion and avoidance involving crypto-assets.
Under the new provisions, crypto-asset service providers and transaction intermediaries must collect and submit client information to the Tax Administration by 31 January of the year following the reporting period, with data for 2026 due by 31 January 2027. This information will then be exchanged with other EU Member States within nine months after the end of the relevant calendar year.
The bill further requires the exchange of information on cross-border rulings for high-value transactions exceeding EUR 1.5 million, as well as residency rulings. Penalties of up to EUR 1.03 million may apply for late, inaccurate, or incomplete reporting.
Earlier, the Netherlands Senate (upper house of the parliament) adopted a bill on the implementation of the rules of the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) on crypto-asset reporting, which was published on 31 March 2026.
