How does the new calculation of income in Box 3 work?
For the new calculation of your income in Box 3, we use the actual distribution of your savings and investments, rather than the notional distribution we made. Here you can read how it works.
The difference between the old and the new calculation
With the old method, we assumed that your assets were divided into savings and investments. If, for example, you only had savings, we still assumed that you invested part of it. We then calculated a notional return on that.
The new calculation method is based on the assets you actually have. These are the assets you declared in your tax return. We use notional returns that are close to the actual rates of return for savings or investments. For example, the rates for savings are much lower than for investments. You can find the rates of return per year and type of asset in the table below.
| Type of asset | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|
| Savings | 0.00% | 0.01% | 0.04% | 0.08% | 0.12% | 0.25% |
| Investments/other assets | 5,53% | 5.69% | 5.28% | 5.59% | 5.38% | 5.39% |
| Debts | 2,28% | 2.46% | 2.74% | 3.00% | 3.20% | 3.43% |
Legal redress
The new method was developed after the Supreme Court (Hoge Raad) ruling on 24 December 2021 and offers legal redress to:
- People participating in the Massaal Bezwaar procedure over 2017 to 2020
- People who on 24 December 2021 did not yet receive a final assessment over 2017 to 2020
- People who did receive assessments on 24 December 2021, but which were not yet final and conclusive
- People with Box 3 income over 2021 and 2022
Overbruggingswetgeving
From 2023, the calculation of Box 3 income is based on the Overbruggingswetgeving (Bridging Legislation). The Overbruggingswetgeving is the same as the Legal Redress, with a few small changes and improvements. The new method applies from 2023 to everyone with Box 3 income.
Your income in Box 3
Your income in Box 3 is actually called income from savings and investments. If you received a decision from us stating the income from savings and investments according to the new calculation, you can check the calculation examples per year to see how we calculated it.