The Netherlands is currently transposing DAC8 into national law. As soon as the legislative process is complete, the regulations will officially come into force.
These rules will apply retroactively from 1 January 2026. This means that any transactions you carry out from that date onwards will be subject to the new reporting obligations. BLOX will submit the first mandatory report in January 2027.
Transactions you carried out before 2026 are not subject to these new disclosure requirements.