Since 2001, income from savings and investments in box 3 has been taxed based on deemed (or notional) return. This notional return is an estimate of the average annual yield one is expected to earn.
"},"title":"What does the Box 3 system look like?"},{"componentType":"paragraph","richBody":{"value":"In 2021, the Supreme Court ruled that the tax in Box 3 is, in some cases, in violation of the European Convention on Human Rights. To comply with the Supreme Court’s ruling, the government has introduced a bill proposing taxation based on the actual return in Box 3. The government aims to implement this new system as of January 1, 2028. Until this bill takes effect, you may invoke the Box 3 Counter-Evidence Scheme if you object to taxation based on the notional return.
"},"title":"Why is the Box 3 system changing?"},{"componentType":"paragraph","richBody":{"value":"Following rulings by the Supreme Court, the Box 3 Counter-Evidence Scheme Act was enacted on July 8, 2025. This Act gives taxpayers the opportunity to demonstrate that their actual return (as defined in the Counter-Evidence Scheme Act) was lower than the notional return. If your actual return was lower than your notional return, you may owe less income tax and be eligible for a refund.
"},"title":"The Box 3 Counter-Evidence Scheme"},{"componentType":"paragraph","richBody":{"value":"The Counter-evidence Scheme applies retroactively to income tax assessments starting in 2017. For the years 2017–2020, this applies only if you filed an objection on time or submitted a request for an ex officio reduction in a timely manner. Starting in 2021, anyone can use the rebuttal rule. If you are eligible to report your actual return for previous years, you will receive an informational letter, or you may have already received one from the Tax Authority. Be sure to note the deadline stated in the informational letter.
Would you like to know more about the Box 3 Counter-Evidence Act? Read more here (Dutch only).
"},"title":"Who is eligible for the Box 3 Counter-Evidence Scheme?"},{"componentType":"paragraph","richBody":{"value":"Since the end of July 2025, taxpayers can report their actual investment return using the form titled (“Declaration of Actual Return”), available on the website of the Dutch Tax Authorities (see: Box 3). Do you want to know how ING can help you with reporting your actual returns to the Dutch Tax Authorities, see: Reporting actual return to the Dutch Tax Authorities.
"},"title":"How to report your actual return to the Dutch Tax Authority?"},{"componentType":"paragraph","richBody":{"value":"The counter-evidence scheme is a temporary solution on the path to a new Box 3 system. For example, there is a bill to levy taxes based on actual returns. The legislature aims to implement the new system as of January 1, 2028.
The House of Representatives has already passed this bill. The Senate debated the bill in June 2026 but has postponed the vote for the time being. It first wants to await additional amendments that are now expected around Prinsjesdag. Only then will a decision be made on whether the bill will proceed in its current form.
On the website of the Dutch Tax Authorities you can find more information, including a tool to calculate your box 3 income (see: Hulpmiddel box 3-inkomen | Belastingdienst).
"}},{"componentType":"sectionTitle","title":"Frequently asked questions"},{"accordionList":[{"richBody":{"value":"Your assets consist of your possessions minus your debts.
The main possessions include:
The return on your assets that the Dutch Tax Authorities assume when calculating the income tax due.
"},"title":"What is deemed (or notional) return?"},{"richBody":{"value":"You pay tax if the value of your assets exceeds a certain amount, above the tax-free threshold. The amount above the tax-free threshold is also referred to as the ‘savings and investment base’.
"},"title":"When do you pay capital gains tax?"},{"richBody":{"value":"The fictitious return percentages for 2026 are:
The percentages for investments and other assets have already been finalized. The percentages for bank deposits and debts are still provisional.
For more information, please consult the website of the Dutch Tax Authorities: here.
"},"title":"What are the fictitious return percentages for 2026?"}],"componentType":"accordion"},{"componentType":"sectionTitle","title":"Also interesting"},{"cards":[{"cardSize":"small","cardType":"product","componentType":"productCard","image":{"extension":"jpg","original":"https://assets.ing.com/m/37af15358d84b491/original/Farmer-is-wearing-a-plaid-shirt-in-a-wheat-field-back-view-AI-generated.jpg","transformBaseUrl":"https://assets.ing.com/transform/91bb365c-7d56-4dbb-8493-5a61f389fe9a/Farmer-is-wearing-a-plaid-shirt-in-a-wheat-field-back-view-AI-generated","type":"image","width":848},"intro":"Read more about the possibilities here","link":{"url":"/en/personal/wealth/get-more-out-of-your-assets"},"title":"Get more out of your assets"},{"cardSize":"small","cardType":"product","componentType":"productCard","image":{"extension":"jpg","original":"https://assets.ing.com/m/1a57bd3411cf9ee0/original/Elderly-couple-snorkeling-on-vacation.jpg","transformBaseUrl":"https://assets.ing.com/transform/aa297841-c8b5-476b-a227-f4bb0003a4db/Elderly-couple-snorkeling-on-vacation","type":"image","width":3720},"intro":"Invest your money with the help of our ING experts. Learn more here","link":{"url":"/en/personal/investing/portfolio-management"},"title":"Discover Portfolio Management"},{"cardSize":"small","cardType":"product","componentType":"productCard","image":{"altTextDE":"\"","altTextEN":"\"","altTextFR":"\"","altTextNL":"\"","extension":"jpg","original":"https://assets.ing.com/m/760c611ec00c588f/original/Young-female-professional-at-desk-with-blueprints.jpg","transformBaseUrl":"https://assets.ing.com/transform/5fcd7ac7-b7f5-481e-8b7e-cc7533d0fc08/Young-female-professional-at-desk-with-blueprints","type":"image","width":5700},"intro":"Take a fresh glance at your assets. 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The government assumes that you receive a return on these assets – even if you do not actually receive any income from these assets. This tax is also known as capital gains tax, return on capital tax, wealth tax or box 3 tax. \r\nIn 2026, your assets are exempt up to the so-called “tax-free threshold” of €59,357,- (€118,714,- for fiscal partners). You only pay tax on the portion of your assets that exceeds this exempt amount. \r\n\r\nCurious if you are making the most of your assets? Schedule a free consultation with one of our wealth advisors. In just 15-30 minutes, you will gain valuable insights.","headerImage":{"altTextDE":"\"","altTextEN":"\"","altTextFR":"\"","extension":"jpg","original":"https://assets.ing.com/m/20540ade750d0394/original/Father-and-his-two-children-sitting-at-a-table-looking-at-a-laptop.jpg","transformBaseUrl":"https://assets.ing.com/transform/94b5717f-ec98-4db4-927b-e4b2244f3b05/Father-and-his-two-children-sitting-at-a-table-looking-at-a-laptop","type":"image","width":5243},"title":"Wealth Tax"},"cta":{"componentType":"cta","textLink":{"text":"Make an appointment","url":"/en/personal/savings-and-investing/afspraak-vermogen-en"}},"usps":[{"body":"Financial overview","icon":{"altTextEN":"check, checkmark","altTextNL":"check, vinkje","extension":"svg","original":"https://assets.ing.com/m/7b28022e4634b7fb/original/Feedback-Check_Mark_Filledin.svg","transformBaseUrl":"https://assets.ing.com/transform/ae8ed3be-dca4-41ae-809a-9c6f2127c2bf/Feedback-Check_Mark_Filledin","type":"image","width":24}},{"body":"Personal consultation with an advisor","icon":{"altTextEN":"check, checkmark","altTextNL":"check, vinkje","extension":"svg","original":"https://assets.ing.com/m/7b28022e4634b7fb/original/Feedback-Check_Mark_Filledin.svg","transformBaseUrl":"https://assets.ing.com/transform/ae8ed3be-dca4-41ae-809a-9c6f2127c2bf/Feedback-Check_Mark_Filledin","type":"image","width":24}},{"body":"Free of charge and without obligation","icon":{"altTextEN":"check, checkmark","altTextNL":"check, vinkje","extension":"svg","original":"https://assets.ing.com/m/7b28022e4634b7fb/original/Feedback-Check_Mark_Filledin.svg","transformBaseUrl":"https://assets.ing.com/transform/ae8ed3be-dca4-41ae-809a-9c6f2127c2bf/Feedback-Check_Mark_Filledin","type":"image","width":24}}]},"publishDate":"2026-08-10T14:26:52.922+02:00"}}