[Unrealized Bitcoin Gains May Be Taxed Annually, Dutch Box 3 Bill Awaits Senate Review] Odaily Planet Daily reports that Bitcoin News posted on the X platform stating that the Dutch Box 3 tax bill under parliamentary review proposes taxing based on the actual annual returns of investments, including the appreciation of unsold assets. The Dutch Tax Administration explicitly includes crypto assets stored in personal wallets, exchanges, or third parties when calculating actual returns. The Dutch government is exploring a shift to a capital gains tax system, which would tax asset appreciation upon realization of gains. However, it stated that during the review of related adjustments, the existing 2028 proposal remains the foundation. The bill has been passed by the House of Representatives and still awaits Senate review, with the final system potentially subject to adjustments before 2028.