Box 3 update overview
- Jenifer Benton
- Oct 8
- 2 min read
Taxation in box 3 (savings and investments) is undergoing significant changes. The Supreme Court has issued several rulings and the government is working on new legislation. In the coming period, you will receive several letters from the Tax and Customs Administration. With this update, we would like to inform you about what the letters and changes mean and which deadlines are important. This is a brief summary of the general information. There is a lot involved and we are happy to help you with your personal situation in order to optimize your situation and save as much money as possible.
Content of this article:
What is changing in box 3?
Until 2022, box 3 taxation was based on a fixed return.
From 2023, the Box 3 Bridging Act will apply.
The Supreme Court ruled that actual return should be used if lower.
From 2025, the Box 3 Rebuttal Regulation Act will apply.
What does this mean for previous years?
2017–2020: Only taxpayers who objected in time may qualify.
2021–2022 with only savings: No action needed.
2021–2023 with investments/real estate: Assessments are on hold.
2023 with only savings: Objection may be useful.
Letters from the tax authority
For 2017–2022, you will receive a letter between July and October 2025.
For 2023, letters will be send from September 2025.
These letters indicate whether you can declare your actual return via the OWR form.
Errors will be corrected with a new letter.
Deadlines to respond
Our recommendation
If you receive letters from the tax authorities, forward them to us immediately so that we can deal with everything straight away.
Please note the deadlines, and more specifically the 6-week period.
For savings little benefit, investments/real estate/crypto may be advantageous.
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