Netherlands

Regulated Partly Confirmed

The Netherlands applies MiCA authorisation through the AFM, with DNB prudential and AML involvement. Crypto holdings and business activity are separately covered by Dutch tax rules.

Autoriteit Financiële Markten / De Nederlandsche Bank

Total Laws (incl. applicable EU-wide)

Effective Laws

At a Glance

Is holding crypto allowed?

Allowed

Is crypto trading allowed?

Regulated

Is P2P trading allowed?

Allowed

Are crypto payments allowed?

Allowed

Is crypto legal tender?

Is mining allowed?

Allowed

Is staking allowed?

Regulated

Is DeFi participation allowed?

Regulated

Are stablecoins allowed or regulated?

Regulated

Activity Status Matrix

Activity	Status	Details
Holding Crypto	Allowed	Is holding crypto allowed?
Crypto Trading	Regulated	Is crypto trading allowed?
P2P Trading	Allowed	Is P2P trading allowed?
Crypto Payments	Allowed	Are crypto payments allowed?
Legal Tender	No	Is crypto legal tender?
Mining	Allowed	Is mining allowed?
Staking	Regulated	Is staking allowed?
DeFi	Regulated	Is DeFi participation allowed?
Stablecoins	Regulated	Are stablecoins allowed or regulated?
NFTs	Regulated	Are NFTs allowed or regulated?
Token Launches	Regulated	Are token launches allowed?
Crypto Advertising	Regulated	Is crypto advertising allowed?
Banking Access	Regulated	Do crypto businesses have banking access?

Regulation Overview

MiCA regulates crypto issuers, stablecoins and crypto-asset service providers in the Netherlands. The AFM processes CASP licences and notifications; DNB participates in prudential assessments and continues relevant AML supervision. The former DNB registration transition ended in 2025. Financial-instrument tokens remain under securities rules. Crypto is not euro legal tender and payment acceptance is voluntary.

Tax Information

Private crypto holdings are generally reported as assets in Box 3, subject to the applicable annual wealth-income calculation and thresholds. Business or more-than-normal asset management can fall in Box 1 or corporate tax.

Individual Tax Treatment

Individuals generally report the fair-market value of crypto holdings at the relevant reference date in Box 3. Actual-return rules and transitional calculations should be checked for the filing year.

Business Tax Treatment

Business crypto is recorded on the balance sheet and gains or losses are included in business profit. Crypto receipts must be converted to euros using a supportable exchange rate.

Belastingdienst

Business & Licensing

CASPs require AFM MiCA authorisation or a valid EU passport. Prudential questions and qualifying holdings involve DNB; other financial activities may require additional licences.