Netherlands backs 36% tax on savings, investments and crypto from January 1, 2028

On February 14 2026, the Dutch House of Representatives approved the Actual Return in Box 3 Act, which would tax real returns on savings, investments and cryptocurrencies at a flat 36% from January 1 2028. The proposal covers gains on assets even when they are not sold, while real estate and qualifying startup shares are taxed on disposal but their rent and dividends remain taxed annually. Critics warn the measure could push investors and entrepreneurs to move capital, highlighting large long‑term differences in projected portfolio values under the new regime.