Crypto on 1 January 2016
The euro price of 3 coins on the Dutch box 3 reference date, at 00:00 CET. Use the price of the platform where your coins were.
Opening price of the hour starting at 00:00 CET; exchanges call that 31 December 23:00 UTC. If there was no trading in that hour, the last earlier price, up to 24 hours back. As the Dutch Tax Administration asks (in Dutch). (opens in a new tab) How we calculate