{"type":"document","data":{"id":"ebf51eda-1347-452b-a73f-480ddebca7fa","localeString":"en-GB","publishDate":"2025-09-02T13:47:03.487+02:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Fiscale wijzigingen Groen Spaardeposito"},"mainHeaderZone":{"componentType":"productHeader","coreHeader":{"body":"On 17 December 2024, as part of the Tax Plan 2025, an amendment was approved by the Senate that significantly reduces the tax benefit on the Green Savings Deposit. For openings after 1 January 2024, the amended tax exemption for green savings/investment in Box 3 from tax year 2025 will apply. The exemption will be further reduced from €30,000 to €26,312 (for tax partners €52,624). The green investment tax credit will also be reduced from 0,7% to 0,1% with effect from 1 January 2025. The Box 3 green investment exemption and green investment tax credit will be abolished from 1 January 2027.\r\n\r\nYour Green Savings Deposit will continue as normal and we will of course continue to invest in green projects such as wind turbines or energy-neutral homes. Should you want to know more, below you will find some frequently asked questions and their answers.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/1a4a370e-0b6b-419b-a86d-c9ecbe90885c/Woman-looking-at-camera-while-sitting-on-table","type":"image","width":7690,"original":"https://assets.ing.com/m/379332b474006b28/original/Woman-looking-at-camera-while-sitting-on-table.jpg","extension":"jpg"},"title":"Fiscal changes Green Savings Deposit"},"backLink":{"textLink":{"url":"/en/personal/savings","text":"All about saving"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Questions & answers"},{"componentType":"accordion","accordionList":[{"title":"What does the change mean for my possible tax benefit?","richBody":{"value":"<p>How high the possible savings will be depends on your personal situation. Please contact a tax adviser for this or read more on the website of the <a href=\"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/vermogen_en_aanmerkelijk_belang/vermogen/beleggen_met_belastingvoordeel/groene_beleggingen\">Tax Office</a> (link in Dutch).</p>"}},{"title":"I opened a Green Savings Deposit after 1 January 2024, what about this?","richBody":{"value":"<p>If you joined after 1 January 2024, you can include any benefit in your 2025 tax return. Please note in your 2025 tax return (reference date 1 January 2025) that the exemption is €26,312 (€52,624 for tax partners) and the green investment tax credit is 0,1%.</p>"}},{"title":"I opened a Green Savings Deposit before 1 January 2024, what about this?","richBody":{"value":"<p>If you opened a Green Savings Deposit before or on 1 January 2024, you can include the tax benefit of the Green Savings Deposit in your 2024 tax return. Please note in your 2024 tax return (reference date 1 January 2024) that the exemption is €71,251 (€142,502 for tax partners) and the green investment tax credit is 0,7%.</p>"}},{"title":"I don't agree with the tax changes, can I cancel my Green Savings Deposit?","richBody":{"value":"<p>When you opt for a Green Savings Deposit, you fix your money for the duration. But, of course, unforeseen situations can always arise. That is why it is possible to <a href=\"https://www.ing.nl/particulier/sparen/tussentijdseopname-spaardeposito\">withdraw money</a> from your Green Savings Deposit or <a href=\"https://www.ing.nl/particulier/klantenservice/bankzaken-beginnen-of-beeindigen/spaarrekening-vaste-rente-opzeggen\">cancel</a> your Green Savings Deposit but this may incur charges. Please note that tax changes are not considered a special event.</p>"}},{"title":"Where can I find more information about the Green Savings Deposit?","richBody":{"value":"<p>Read more <a href=\"https://www.ing.nl/en/personal/savings/green-savings-deposit\">here.</a></p>"}}]}]}}}