How you report precious metals to the Dutch Tax and Customs Administration as a business depends, among other things, on your business structure and the way in which you hold the precious metals.

For a sole proprietorship or general partnership, precious metals may, for example, form part of the business assets or private assets. If a private limited company holds the precious metals, they are processed for tax purposes within the company. This differs from private investors, for whom precious metals are often reported in Box 3.

The exact rules that apply to your situation may differ from one business to another. We therefore advise you to always discuss the purchase and tax treatment of precious metals with your accountant or tax adviser.

Are you a private individual? Then also read the questions about reporting gold, silver, platinum and palladium.