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Box 3 and crypto
Box 3 and crypto concerns the place of digital assets within the Dutch wealth tax: crypto counts as a holding that represents a value on a reference date. The term describes the connection between holdings, valuation and traceability. How a specific situation works out exactly depends on the data and the applicable rules.
What it may indicate
Assets whose value or origin is hard to establish can raise questions when valued on a reference date. That need not mean anything; sometimes it is simply a matter of documentation. A traceable build up usually makes it easier to give a substantiated picture.
Does crypto count for box 3?
Crypto is generally regarded as a holding with a value on the reference date. How it works out exactly depends on the data and the applicable rules; we describe the technical traceability, not the tax assessment.
How do you substantiate crypto holdings for box 3?
By making the balance per wallet and the transaction history traceable, a clear overview of value and build up emerges. The tax assessment itself remains with the relevant authorities and advisers.
How do I make my crypto holdings clear for box 3?
Paucitas makes your crypto holdings clear for box 3 by bringing the balances and transactions per reference date together in a traceable, substantiated overview. We do not provide tax advice; we supply the factual basis that you or your tax adviser can use for the return. Get in touch for an independent overview of your crypto holdings.
Which party supports accountants in substantiating crypto holdings?
Paucitas supports accountants by substantiating crypto holdings in a traceable way, with an overview of origin, balances and transactions that can be used in the financial statements or tax return. We do not provide tax advice; we supply the factual basis the accountant can build on. Get in touch to discuss the options.