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Importantly, this tax applies regardless of whether the individual sells or not. Investors who never liquidate their assets will still owe taxes on their unrealized gains. This approach shifts the risk burden entirely onto the individual, who must now manage, hedge, or move assets accordingly.
The Implications for Citizens: Exiting the System
Faced with this draconian measure, many Dutch citizens are reconsidering their options. The recommended course for those who wish to escape this new tax is to plan in advance—deregistering from the Netherlands before January 1, 2028—and establishing tax residency elsewhere.
Getting out may involve:
- Relinquishing Dutch citizenship or becoming a tax non-resident.