New Caledonia vs Netherlands
Crypto regulation comparison
New Caledonia
Netherlands
No Data
Legal
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The Netherlands has one of Europe's strictest crypto regulatory regimes. DNB has overseen VASP registration since 2020 under the Dutch AML/CFT Act (Wwft), and many applications have been rejected. The Netherlands does not tax realized capital gains directly; instead, crypto holdings are taxed under the Box 3 wealth tax based on a deemed return on net assets. The AFM oversees market conduct. MiCA is now the governing framework.
Tax Type
Unclear
Tax Type
Wealth
Tax Rate
N/A
Tax Rate
~1.2-1.6% (deemed return)
Exchanges
No
Exchanges
Yes
Mining
No
Mining
Yes
Regulator
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Regulator
DNB (De Nederlandsche Bank), AFM (Autoriteit Financiële Markten)
Stablecoin Rules
-
Stablecoin Rules
Regulated under EU MiCA framework; DNB oversight
Key Points
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Key Points
- DNB requires VASP registration under the Wwft (AML Act); rigorous approval process
- Only a limited number of VASPs have obtained DNB registration (many rejected or withdrawn)
- Crypto taxed under Box 3 wealth tax: deemed return on net assets taxed at ~31-36% (effective ~1.2-1.6%)
- AFM regulates crypto advertising and market conduct; banned crypto ads targeting retail in 2022
- MiCA framework applicable from December 2024, transitioning from national DNB regime
Sources
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