Box3 Explained

Box 3 Explained

Box 3 taxation calculates returns on savings and investments using fictitious yields, which may differ significantly from actual returns. Understanding these discrepancies is key to identifying opportunities for tax savings.

Jan has €100,000 in savings with a 0.5% interest rate, resulting in €500.

Sophie has invested €100,000 in stocks and receives a 5% return, equal to €5,000.

For Jan’s savings, a fictitious yield of 0.36% is applied by the tax office. They assume €360 as his return, though he actually earned €500.
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For Sophie’s investments, a fictitious return of 6.17% is assumed. The tax office considers her return to be €6,170, although she only earned €5,000.
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Jan benefits by doing nothing, paying taxes on the lower fictitious yield (€360) instead of his real interest income of €500.
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Sophie may want to file an objection because she is taxed on the higher fictitious return (€6,170) rather than her actual return of €5,000. Filing an objection can lead to a tax correction based on her actual return.

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Veel gestelde vragen

Hoe werkt de berekening van het werkelijk rendement?

Box 3 taxation applies to savings and investments by taxing assumed (fictitious) returns rather than actual income earned.

Brief ontvangen werkelijk rendement door te geven?

If the assumed return used by the tax office is higher than your actual return, you may have overpaid and could qualify for a refund.

Ik heb bezwaar gemaakt. Waneer hoor ik iets?

Anyone with savings or investments taxed under Box 3 from 2019 onwards can apply for redress if the calculated return was higher than the actual return.

Moet ik altijd bezwaar hebben gemaakt om mijn werkelijk rendement door te geven?

You’ll submit your actual returns, and if the tax office finds you were overcharged, you’ll receive a refund. This process varies for finalized and non-finalized tax assessments.

Waar kan ik het Box3 herstel formulier vinden?

Yes, especially if your real returns were significantly lower than the fictitious return. Filing an objection could lead to reduced tax payments or a refund.

Hoelang heb je om je werkelijk rendement door te geven?

Objections must be filed within 6 weeks of receiving a finalized tax assessment. For non-finalized assessments, a request for reduction can be submitted by mid-next year.

Wat gebeurd er al ik mijn Box 3 termijn te laat doorgeef?

You can apply only for the years that are beneficial to you. However, redress must be applied for annually—it isn’t automatic.

Tot wanneer kan ik mijn Box 3 termijnen aanpassen of indienen.

We offer a “No cure, no pay” model, with service packages ranging from €999 to €2,499 (excl. VAT), depending on the complexity of your case.

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Calculate Your Benefit Now Box3 Explained