The Commission's DAC8 page sets out the eighth extension of the EU's administrative cooperation rules: crypto-asset service providers must apply due diligence to their users and report transactions, with automatic exchange of that information between member states from 2026 and first filings following in 2027. The rules track the OECD's crypto-asset reporting framework.
For clients who hold or accept crypto, the practical point is simple: assume your exchange reports you. Positions and trades belong in the administration and the tax return now, documented like any other asset, before the first data exchanges reach the Dutch Tax Administration.