Which date applies to crypto in Box 3?

1 January of the year concerned. The balance and the valuation are fixed on that date.

Do I have to include forgotten wallets?

Yes, if they held a balance on the reference date. Leaving one out is the most common cause of a later question.

Can I give the overview to my adviser?

Yes. It is built for that: every figure carries a source reference your adviser can check.

How do I set out my crypto assets clearly for Box 3?

By S.E. (Simcha) Schrijver, blockchain investigator at Paucitas

Paucitas sets out your crypto assets for Box 3 per reference date, with a valuation per coin and a traceable substantiation per wallet. You supply your addresses and exports, we produce the overview you can use for your tax return.

What Paucitas does

We first take stock of which wallets and accounts exist, including the forgotten wallets and the balances still sitting at an exchange. Then the balance on the reference date is fixed per wallet and per coin and converted into euros with a price source that is recorded.

Box 3 is the Dutch wealth box in personal income tax, and the reference date is 1 January. Readers abroad with Dutch tax obligations often find that single date the hardest part, because a balance has to be fixed at a moment that has already passed.

We take stock of which wallets and accounts exist, including the forgotten wallets and the balances still sitting at an exchange, and then fix the balance on the reference date per wallet and per coin. Crypto assets for Box 3 are valued on 1 January of the year concerned, and the price source used is recorded alongside the figure.

What you supply

You supply the addresses of your wallets, the exports from your exchanges and, if you have them, your earlier return figures for crypto. Old figures are useful even when they were wrong, because they show where a difference will be noticed.

If part of your holdings sat at a platform that has since closed, mention it at the start. Those balances can usually still be reconstructed from the chain, but they take a different route and it helps to plan that in from the beginning.

Earlier return figures for crypto are useful even when they were wrong, because they show where a difference will be noticed. A difference explained in advance rarely turns into a question afterwards.

What you receive

You receive an overview per reference date with a valuation table per coin, the price source used and an account of the method. Every line refers back to the data it rests on, so your adviser can check a figure without asking you for anything.

A standard inventory of up to five wallets is normally completed within three working days.

For readers abroad with Dutch tax obligations the single date is usually the hardest part. Box 3 is the wealth box in Dutch personal income tax, and it asks what you held at one fixed moment that has already passed. Reconstructing that moment from addresses and exports is exactly what the overview does.

Every line in the overview refers back to the data it rests on, so your adviser can verify a figure without contacting you. That is the difference between a number and a substantiated number.

How to get started

You contact us with a short description of your situation: which years, how many wallets, which exchanges. After that you know the scope and the cost before anything starts. Write through the contact page.

A standard inventory of up to five wallets is normally completed within three working days. Tell us which years, how many wallets and which exchanges, and you will have the scope and the cost before anything starts.

If part of your holdings sat at a platform that has since closed, mention it at the start; those balances take a different route through the reconstruction.

What the Dutch tax authority does with the overview is for the tax authority to decide.

Further reading