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The Netherlands House of Representatives has approved a bill that would tax unrealized gains on stocks, bonds, and cryptocurrency. Under the new plan, starting January 1, 2028, Dutch taxpayers must pay 36 percent of profits that exist only on paper, counting the annual increase in value as taxable income even if the asset hasn’t been sold. The law, which much still be approved by the Senate, includes exemptions for real estate and shares in startups, which would continue to be taxed only when sold.
