Foresight News 消息，据荷兰当地媒体 NL Times 报道，荷兰议会多数议员准备投票支持从 2028 年起对资本收益（包括加密货币）的未实现收益征税。该改革名为「Box 3 实际回报税法」，将按年度测算资产增值，税率预计为 36%。持有比特币、股票等资产的投资者即使未出售，也需对年度账面收益缴税。此举源于荷兰法院裁定政府此前基于虚拟回报征税的做法违法，大多数议员认为该法案有缺陷但仍支持它，因为推迟实施每年将使政府损失 23 亿欧元。
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