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On April 20, 2026, the Netherlands issued the Implementation Decree on Collection and Verification Requirements for Reporting Crypto-Asset Service Providers (Uitvoeringsbesluit verzamel- en verificatievereisten voor rapporterende aanbieders van cryptoactivadiensten), which entered into force retroactively from January 1, 2026. The decree implements European Union Directive 2023/2226 and the Organisation for Economic Co-operation and Development (OECD) Crypto-Asset Reporting Framework (CARF) into Dutch tax law. It establishes mandatory collection and verification procedures for crypto-asset service providers operating in the Netherlands to facilitate automatic exchange of tax information with EU member states and non-EU jurisdictions that have concluded adequate information-sharing agreements with the Netherlands. Reporting crypto-asset service providers must obtain self-declarations from users containing personal identification data, tax residency information, and tax identification numbers. For existing users with relationships established by December 31, 2025, providers must obtain declarations by January 1, 2027. Providers must verify the reasonableness of declarations against customer due diligence documentation and identify ultimate beneficial owners of entity users. When circumstances change suggesting declarations are inaccurate, providers have a 90-day transition period to obtain updated information before reporting to multiple jurisdictions. Providers must maintain comprehensive records documenting collection and verification steps for seven years following each reporting period. Users who fail to provide required information after two reminders and 60 days from initial request will be prevented from executing reportable transactions. The decree applies to all reporting crypto-asset service providers in the Netherlands and affects both domestic and cross-border crypto transactions. The European Commission estimates implementation costs between €20.8 million and €25.4 million for Netherlands-based providers initially, with ongoing annual costs between €1.8 million and €2.2 million. REFERENCES: Staatsblad 2026, 93 (Official Gazette of the Netherlands) https://zoek.officielebekendmakingen.nl/stb-2026-93.html