{"type":"document","data":{"id":"a78502c2-8f84-41b5-b701-8241ad0d1b14","localeString":"en-GB","publishDate":"2026-03-31T14:03:56.711+02:00","contentType":"onecms:editorialPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Taxpayers with a lower actual return than the deemed return in Box 3 may pay tax based on that lower actual return. Discover how you can benefit and what you need to submit."},"mainHeaderZone":{"componentType":"editorialHeader","coreHeader":{"title":"Law on the counter-evidence scheme for Box 3","body":"On 8 July 2025 the Dutch Senate approved the legislative proposal introducing the counter-evidence scheme for Box 3. This proposal follows rulings by the Supreme Court which determined that taxpayers whose actual returns are lower than the deemed returns in Box 3 may pay tax based on their lower actual returns.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/55688c83-fd74-434a-a0a3-ece1c3ad427c/Large_Web-and-Screen-Mid-adult-businessman-looking-at-some-documents-in-an-office-Exclusive-usage-for-ING-Private-Banking","type":"image","width":1920,"original":"https://assets.ing.com/m/4fdac08a2e7dc336/original/Large_Web-and-Screen-Mid-adult-businessman-looking-at-some-documents-in-an-office-Exclusive-usage-for-ING-Private-Banking.jpg","extension":"jpg"}},"backLink":{"textLink":{"url":"/en/private-banking/knowledge-and-insights/wealth-growth","text":"Grow your wealth"}},"date":"2025-07-09","readingTime":5},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Overview of the law"},{"componentType":"paragraph","richBody":{"value":"<p>The new scheme allows taxpayers to demonstrate that their actual return is lower than the deemed return. For example, in 2025 the deemed return on investments in equity funds is set at 5.88%. If the actual return is lower the taxable Box 3 income will be based on that actual return. </p><p><strong>What counts as actual return? </strong></p><ul><li><p>Income such as interest, rent, dividends and other proceeds. </p></li></ul><ul><li><p>Changes in value (capital growth) of Box 3 assets, even if unrealized. Contributions and withdrawals are adjusted. </p></li></ul><ul><li><p>Currency gains are included in the calculation of actual return. </p></li></ul><ul><li><p>If you own a holiday home for personal use, the return is tax-exempt under the counter-evidence scheme until the end of 2025. From 2026 personal use will be taxed. </p></li></ul><ul><li><p>Interest on debts counts as negative return. </p></li></ul><ul><li><p>Costs such as advisory fees, management fees and transaction costs are not deductible. </p></li></ul><ul><li><p>The calculated actual return cannot be lower than zero under the counter-evidence scheme. Losses cannot be offset against other years. </p></li></ul><ul><li><p>The actual return is calculated over the entire Box 3 capital including the portion below the tax-free threshold (€57,684 in 2025 or €115,368 if you have a fiscal partner). </p></li></ul>"}},{"componentType":"sectionTitle","title":"Who is eligible?"},{"componentType":"paragraph","richBody":{"value":"<p>The counter-evidence scheme applies retroactively to income tax assessments from 2017 onwards, but not for everyone. The rules are complex: for 2017–2020 you must have filed an objection or requested a reduction in time. Or the tax assessment must not have been issued by 21 December 2021. From the 2021 tax year onwards the scheme is available to all taxpayers. </p>"}},{"componentType":"sectionTitle","title":"What can you do now?"},{"componentType":"paragraph","richBody":{"value":"<p>Taxpayers can report their actual return using the “Actual Return Declaration” form available on the Dutch Tax Authority’s website. For more information, you can click below.</p>"}},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"ING Overview for statement of actual return","intro":"Click here for more information and FAQs","image":{"transformBaseUrl":"https://assets.ing.com/transform/6ff9c055-2ac8-4627-969f-ce7615e93126/Young-woman-in-yellow-sweater-reclining-at-her-desk","type":"image","width":1920,"original":"https://assets.ing.com/m/48300b7ce4c4c323/original/Young-woman-in-yellow-sweater-reclining-at-her-desk.jpg","extension":"jpg"},"link":{"url":"/en/personal/investing/service-messages/report-actual-return-to-the-tax-authorities"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Dutch Tax Authorities information page","intro":"Overview of Box 3 income correction","image":{"transformBaseUrl":"https://assets.ing.com/transform/52131972-f3dd-4adf-b5e9-91997008ce38/WOMAN-WORKING-WITH-SMART-PHONE","type":"image","width":1700,"original":"https://assets.ing.com/m/40038dd787f31c89/original/WOMAN-WORKING-WITH-SMART-PHONE.JPG","extension":"jpg"},"link":{"url":"https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/box-3"}}]},{"componentType":"accordion","accordionList":[{"title":"Based on the situation as of July 9, 2025","richBody":{"value":"<p>The information provided by ING in this article is not an offer, advice, or financial service. It is intended solely to inform and provide practical tips. This article reflects the situation as of 9 July 2025. We recommend consulting a specialist for your financial and/or wealth planning. While this article has been compiled with the utmost care, it may contain inaccuracies or omissions. ING is not liable for any damages resulting from the use of the information provided. No rights can be derived from this information. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank N.V., registered in Amsterdam. </p>"}}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"More about"},"textLinks":[{"url":"/en/private-banking/investing","text":"Investing"},{"url":"/en/private-banking/investing/portfolio-management","text":"Portfolio management"},{"url":"/en/private-banking/customer-service","text":"Contact"}]}]},"complementaryZone":{"flexComponents":[{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Make an appointment","intro":"Let's start a conversation.","image":{"transformBaseUrl":"https://assets.ing.com/transform/3e538078-976f-4b74-b49c-90d7cd895df2/Web-12","type":"image","width":307,"original":"https://assets.ing.com/m/1d41bac33a10b194/original/Web-12.svg","extension":"svg"},"link":{"url":"/en/private-banking/customer-service"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Log in to My ING","intro":"Quick insights into your financial situation","image":{"transformBaseUrl":"https://assets.ing.com/transform/33c4e3a2-7e3d-47a1-9c6f-1993eedcdb8c/Web-13","type":"image","width":307,"original":"https://assets.ing.com/m/5aecfb619a645cd6/original/Web-13.svg","extension":"svg"},"link":{"url":"https://mijn.ing.nl/login"}}]}]}}}