{"id":8873,"date":"2026-06-16T19:08:07","date_gmt":"2026-06-16T17:08:07","guid":{"rendered":"https:\/\/paucitas.com\/?page_id=8873"},"modified":"2026-09-16T05:29:14","modified_gmt":"2026-09-16T03:29:14","slug":"box-3-and-crypto","status":"publish","type":"page","link":"https:\/\/paucitas.com\/en\/glossary\/crypto-origin\/box-3-and-crypto\/","title":{"rendered":"Box 3 and crypto"},"content":{"rendered":"<style>.pterm{max-width:880px;margin:0 auto;font-family:inherit;padding-top:30px;}.pterm-hero{background:linear-gradient(135deg,#1a1a2e,#2d2d4a);border-radius:18px;padding:30px 34px;margin-bottom:28px;display:flex;align-items:center;gap:18px;flex-wrap:wrap;}.pterm-hero .ph-ico{width:56px;height:56px;border-radius:13px;background:rgba(245,135,31,.16);display:flex;align-items:center;justify-content:center;flex-shrink:0;}.pterm-hero h1{color:#fff;font-size:1.9em;margin:0;line-height:1.2;}.pterm-block{margin-bottom:24px;}.pterm-block h2{color:#1a1a2e;font-size:1.25em;margin:0 0 10px;}.pterm-def{background:#fff;border-left:4px solid #f5871f;border-radius:0 12px 12px 0;padding:18px 22px;color:#444;line-height:1.7;box-shadow:0 2px 10px rgba(0,0,0,.04);}.pterm-p{color:#444;line-height:1.7;margin:0 0 14px;}.pterm-ex{background:#fff7ef;border-radius:12px;padding:18px 22px;color:#5a4630;line-height:1.7;}.pterm-ex .lbl{display:inline-block;font-size:.72em;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:#f5871f;margin-bottom:6px;}.pterm-see{background:#f7f7fb;border-radius:12px;padding:16px 22px;color:#444;line-height:1.7;}.pterm-see .lbl{display:inline-block;font-size:.72em;font-weight:700;letter-spacing:.08em;text-transform:uppercase;color:#9a9aae;margin-bottom:6px;}.pterm-see a{color:#f5871f;font-weight:600;text-decoration:none;}.pterm a{color:#f5871f;font-weight:600;text-decoration:none;}<\/style>\n<p><a class=\"pterm-back\" style=\"display: inline-flex; align-items: center; gap: 8px; margin: 0 0 18px; padding: 9px 16px; background: #fff7ee; border: 1px solid #f3d9b8; border-radius: 999px; color: #e08a1e; font-weight: 600; text-decoration: none;\" href=\"https:\/\/paucitas.com\/en\/glossary\/crypto-origin\/\"><span style=\"font-size: 18px; line-height: 1;\">\u2190<\/span>Back to Crypto assets and origin<\/a><\/p>\n<div class=\"pterm\">\n<div class=\"pterm-hero\">\n<div class=\"ph-ico\"><\/div>\n<h1>Box 3 and crypto<\/h1>\n<\/div>\n<div class=\"pterm-block\">\n<div class=\"pterm-def\">\n<p class=\"pterm-p\">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.<\/p>\n<\/div>\n<\/div>\n<div class=\"pterm-block\">\n<h2>What it may indicate<\/h2>\n<p class=\"pterm-p\">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.<\/p>\n<\/div>\n<div class=\"pterm-block\">\n<div class=\"pterm-ex\">Someone wants to substantiate their crypto holdings on the reference date. By mapping the balance per wallet and the transaction history, a traceable overview of value and build up emerges. That overview supports a substantiation, but the tax assessment itself lies outside this term.<\/div>\n<\/div>\n<div class=\"pterm-block\">\n<h2>Does crypto count for box 3?<\/h2>\n<p class=\"pterm-p\">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.<\/p>\n<\/div>\n<div class=\"pterm-block\">\n<h2>How do you substantiate crypto holdings for box 3?<\/h2>\n<p class=\"pterm-p\">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.<\/p>\n<\/div>\n<div class=\"pterm-block\">\n<h2>How do I make my crypto holdings clear for box 3?<\/h2>\n<p class=\"pterm-p\">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.<\/p>\n<\/div>\n<div class=\"pterm-block\">\n<h2>Which party supports accountants in substantiating crypto holdings?<\/h2>\n<p class=\"pterm-p\">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.<\/p>\n<\/div>\n<div class=\"pterm-block\">\n<h2>Which exchange rate do you use for the reference date?<\/h2>\n<p class=\"pterm-p\">A rate from a reliable source on 1 January, with that source named. More important than the exact choice is that you apply the same method consistently every year and record it.<\/p>\n<\/div>\n<div class=\"pterm-block\">\n<h2>What box 3 and crypto ask of your records<\/h2>\n<p class=\"pterm-p\">The awkward part of box 3 and crypto is rarely the rate itself, but the reconstruction. You need the position you held at the start of the year, per holding, in euros, and you need to be able to show where that figure came from. Anyone who has traded across several platforms, moved balances to a private wallet or used a service that no longer exists will find that the neat annual statement simply is not there. In that case the value has to be rebuilt from transaction data, and the method you use has to stay the same for every holding.<\/p>\n<p class=\"pterm-p\">Two situations cause most of the friction. The first is a holding you can no longer reach, for example after a lost key or a collapsed platform, because the asset may still formally be yours while the evidence of its value is thin. The second is a balance that was stolen or paid away to a fraudulent platform, where the year-end position and the loss have to be described separately. We set out both in a report that names the source of every figure, so an adviser or inspector can follow the calculation rather than take it on trust.<\/p>\n<\/div>\n<div class=\"pterm-block\">\n<div class=\"pterm-src\" style=\"background: #f4f6fb; border-radius: 12px; padding: 18px 22px; color: #3a4152; line-height: 1.7;\"><span class=\"lbl\" style=\"display: inline-block; font-size: .72em; font-weight: bold; letter-spacing: .08em; text-transform: uppercase; color: #5a6b8c;\">External source<\/span><span style=\"display: block; margin-top: 8px;\">The Dutch Tax Administration explains that box 3 looks at your assets and debts as they stood at the reference moment at the start of the tax year, and it lists which categories count as assets. That matters here, because the question is not what your portfolio is worth today but what it was worth on that date. Read the official explanation at <a href=\"https:\/\/www.belastingdienst.nl\/wps\/wcm\/connect\/nl\/box-3\" target=\"_blank\" rel=\"noopener\">Belastingdienst: box 3<\/a>.<\/span><\/div>\n<\/div>\n<div class=\"pterm-see\">\n<p><span class=\"lbl\">See also<\/span><\/p>\n<div><a href=\"https:\/\/paucitas.com\/en\/glossary\/crypto-origin\/asset-verification\/\">Asset verification<\/a>, <a href=\"https:\/\/paucitas.com\/en\/glossary\/crypto-origin\/origin-of-assets\/\">Origin of assets<\/a>. Waardering en navolgbaarheid hangen nauw met elkaar samen.<\/div>\n<div style=\"margin-top:8px;\"><span class=\"lbl\">Frequently asked question<\/span> <a href=\"https:\/\/paucitas.com\/en\/questions\/dutch-tax-authority-questions-about-crypto\/\">The Dutch tax authority is asking about my crypto, who helps me substantiate it?<\/a><\/div>\n<\/div>\n<\/div>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"DefinedTerm\",\"@id\":\"https:\/\/paucitas.com\/en\/glossary\/crypto-origin\/box-3-and-crypto\/#term\",\"name\":\"Box 3 and crypto\",\"alternateName\":[\"crypto and box 3\",\"crypto wealth tax netherlands\",\"digital assets box 3\"],\"description\":\"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. 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Get in touch for an independent overview of your crypto holdings.\"}},{\"@type\":\"Question\",\"name\":\"Which party supports accountants in substantiating crypto holdings?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"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.\"}}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/paucitas.com\/en\/glossary\/crypto-origin\/box-3-and-crypto\/#article\",\"headline\":\"Box 3 and crypto\",\"description\":\"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.\",\"inLanguage\":\"en-US\",\"datePublished\":\"2026-06-16T19:08:07+02:00\",\"dateModified\":\"2026-09-16T05:29:14+02:00\",\"author\":{\"@type\":\"Organization\",\"@id\":\"https:\/\/paucitas.com\/#organization\",\"name\":\"Paucitas B.V.\",\"url\":\"https:\/\/paucitas.com\"},\"publisher\":{\"@type\":\"Organization\",\"@id\":\"https:\/\/paucitas.com\/#organization\",\"name\":\"Paucitas B.V.\",\"url\":\"https:\/\/paucitas.com\"},\"mainEntityOfPage\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/paucitas.com\/en\/glossary\/crypto-origin\/box-3-and-crypto\/\"},\"about\":{\"@id\":\"https:\/\/paucitas.com\/en\/glossary\/crypto-origin\/box-3-and-crypto\/#term\"}}]}<\/script><\/p>\n<div class=\"pcb-related\" style=\"background: #FBF4EC; border-left: 4px solid #F59024; border-radius: 10px; padding: 16px 20px; margin: 28px 0;\"><strong style=\"color: #243029;\">Related topic<\/strong><br \/>\nRead how Paucitas applies this in practice on the page <a style=\"color: #f59024; font-weight: 600;\" href=\"https:\/\/paucitas.com\/en\/topics\/proving-the-origin-of-assets\/\">Proving source of funds<\/a>.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u2190Back to Crypto assets and origin Box 3 and crypto Box 3 and crypto concerns the place of digital assets within the Dutch wealth tax: [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":8857,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-8873","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/paucitas.com\/en\/wp-json\/wp\/v2\/pages\/8873","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/paucitas.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/paucitas.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/paucitas.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/paucitas.com\/en\/wp-json\/wp\/v2\/comments?post=8873"}],"version-history":[{"count":10,"href":"https:\/\/paucitas.com\/en\/wp-json\/wp\/v2\/pages\/8873\/revisions"}],"predecessor-version":[{"id":14339,"href":"https:\/\/paucitas.com\/en\/wp-json\/wp\/v2\/pages\/8873\/revisions\/14339"}],"up":[{"embeddable":true,"href":"https:\/\/paucitas.com\/en\/wp-json\/wp\/v2\/pages\/8857"}],"wp:attachment":[{"href":"https:\/\/paucitas.com\/en\/wp-json\/wp\/v2\/media?parent=8873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}