No final assessment for investments and other assets in box 3

It is currently not possible for you to receive a final income tax assessment if you reported investments or other assets in box 3 for the years 2021, 2022 or 2023. Instead, you will receive a provisional assessment. If you only had bank and savings deposits, you will receive a regular final assessment.

We are waiting for a political decision before issuing the final assessment

The Dutch Supreme Court (Hoge Raad) made a ruling on the way we calculate box 3 income. The Ministry of Finance is currently studying the ruling. We are waiting for a political decision to determine how we can correctly calculate the box 3 income. If the ruling affects your final assessment, you will receive a letter from us. You don’t need to do anything in the meantime.

You will receive a provisional assessment

A provisional assessment prevents you having to wait longer for your money, if you are due a tax refund according to your provisional assessment. If you need to pay according to your provisional assessment, the assessment also prevents us from having to charge you interest (only available in Dutch) on those taxes over a longer period.

You don’t need to file an objection

If you don’t agree with the box 3-repair (only available in Dutch), you don’t have to file an objection. When you eventually receive your final assessment and you disagree with it, it will still be possible to file an objection.