According to the Wetboek van Strafrecht: In the Netherlands, the definition of child pornography is "a visual display of a sexual nature, or with an unmistakable sexual scope in which a person who seemingly has not yet reached the age of eighteen years old.
[8] On October 1, 2002, the Netherlands introduced legislation (Bulletin of Acts and Decrees 470) which deemed "virtual child pornography" as illegal.
[9] An attempt to test the law came in 2007, when the public prosecutor opened investigations into Second Life (the US based virtual world).
Although there is no Dutch law that legislates against under age depictions of sexual acts for computer generated images, the public prosecutor is investigating this on the basis that these virtual actions may incite child abuse in the real world.
[12] In 2020, the European Commission reported that in 2019, the Netherlands hosted 71% of the child porn detected in Europe by the Internet Watch Foundation, an increase from 47% in 2018.