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You want your attention to be on growing and developing your company. You require (financial) advice about issues such as: whether to take care of your...

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Everyone – companies, entrepreneurs and individuals – has to deal with taxes. A complex system of payments and levies, tax regimes also offer opportunities for...

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International corporate tax
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Real estate & construction

The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...

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Family businesses

Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...

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Tax

DAC8: reporting requirements for crypto and digital asset service providers in the EU

By:

Johan Loo,

Tim Kok

24 Jun 20252 min read

As of 1 January 2026, crypto service providers in the EU will be required to collect, verify, and share certain data about their users on an annual basis with the tax authorities of the EU Member State in which they are registered for DAC8. This requirement also starts as of 1 January 2026, and clients should act now.

Contents

Background

According to the European Commission, the rise of alternative ways of payment and investment, such as crypto-assets and electronic money, poses significant risks of tax evasion. The European Commission argues that regulation and reporting obligations regarding crypto-assets can help prevent tax evasion, money laundering, and other illegal activities.

Scope of DAC8

DAC8 provides for an obligation for the Crypto-asset Service Providers (Crypto-currency exchanges, banks providing crypto-exchange services, etc.) to collect and verify information relating to crypto-assets in accordance with the due diligence rules proposed in DAC8.

Crypto-asset service provider: information collection

The Crypto-assets Service Providers must provide the required information on Reportable Users to the tax authorities. The Crypto-Asset Service Provider must notify each user who holds crypto-assets on its platform. Besides, users have to be notified that certain information about them will be collected and reported to the tax authorities.

Action needed

Compliance Guidance: We can assist clients in understanding and complying with DAC8 requirements, ensuring they meet all reporting obligations.
Data Collection and reporting: Assist clients in gathering the necessary data and preparing accurate reports for submission to tax authorities. We can also assist with the set-up of your IT system.
Risk Assessment: Evaluate clients' current practices to identify potential risks and areas for improvement in relation to DAC8 compliance.
Training and Education: Provide training sessions and educational materials to clients' staff to ensure they are well-informed about DAC8 regulations and procedures.
Ongoing Support: Offer continuous support and updates on any changes to DAC8 regulations, helping clients stay compliant over time.
Tooling support: We have the required tooling to report to the local tax authorities.