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.
"}},{"componentType":"paragraph","title":"Why is the Box 3 system changing?","richBody":{"value":"Many taxpayers have objected to this taxation system based on a deemed return, arguing that their actual returns were lower – and in some cases, even negative. The Dutch Supreme Court ruled that taxation based on deemed returns can, in certain situations, conflict with the European Convention on Human Rights. As a result, the objections were upheld.
To address this ruling, the State Secretary of Finance recently proposed legislation to shift taxation in Box 3 to actual income. Until this new law comes into effect, you can use the new “Counter-Evidence Scheme for Box 3” if you wish to object to the deemed returns.
"}},{"componentType":"paragraph","title":"The new Box 3 Counter-Evidence Act","richBody":{"value":"Following rulings by the Supreme Court, the Box 3 Counter-Evidence Act was passed on July 8, 2025. This law gives taxpayers the opportunity to prove that their actual return was lower than the deemed return. If your actual return was indeed lower, you may owe less income tax and could be eligible for a refund.
"}},{"componentType":"paragraph","title":"Who is eligible for the Box 3 Counter-Evidence Act?","richBody":{"value":"The counter-evidence regulation applies retroactively to income tax assessments from 2017 onward. For the years 2017-2020, this is only valid if you filed an objection in time or submitted a timely request for a reduction ex officio. Starting from 2021, the counter evidence regulation can be used by everyone.
Would you like to know more about the Box 3 Counter-Evidence Act? Read more here (Dutch only).
"}},{"componentType":"paragraph","title":"How to report your actual return to the Dutch Tax Authority?","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.
"}},{"componentType":"paragraph","title":"What happens next?","richBody":{"value":"On May 19, 2025, the State Secretary submitted the draft bill "Actual Return Tax Act for Box 3" to the House of Representatives. Under this proposal, taxpayers will pay tax only on the actual return of their assets in Box 3.
The legislator aims to implement the new system by January 1, 2028. To meet this deadline, the draft bill must be approved by the House of Representatives no later than March 15, 2026.
"}},{"componentType":"sectionTitle","title":"Want to know more?"},{"componentType":"paragraph","richBody":{"value":"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"},{"componentType":"accordion","accordionList":[{"title":"What is included in my assets?","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 assumes when calculating the income tax due.
"}},{"title":"When do you pay capital gains tax?","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":"What are the fictitious return percentages for 2025?","richBody":{"value":"The fictitious return percentages for 2025 are:
The percentages for investments and other assets have already been finalized. The percentages for bank deposits and debts are still provisional and will be officially determined in early 2026.
For more information, please consult the website of the Dutch Tax Authorities: here.
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