The innovations will come into force in January 2028, if the law is passed. According to the new rules, tax residents must pay an annual tax of about 36% on the actual income from savings and investments, even if the assets are not sold. This means that not only the income received is subject to taxation, but also the increase in the value of assets, including unrealized profits.

During the discussion phase, the bill was primarily criticized by cryptocurrency market participants, as digital currencies are prone to significant price fluctuations. Opponents of the tax innovation argued that the profits from which taxes have already been paid could potentially disappear due to market volatility.

However, the discussion resulted in the parliament approving an amendment that reduced the review period for this tax system from five to three years. Legislators believe that this measure is sufficient to ensure prompt amendments if any issues arise during the implementation of the new system.

Earlier, a proposal appeared in the Dutch House of Representatives to create a state bitcoin reserve. However, the majority of the parliament did not support the idea. Pieter Hasekamp, director of the Central Planning Bureau of the Netherlands (CPB), said that the country's authorities should ban all operations with cryptocurrencies as soon as possible.