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I filed a return with Box 3 - will I receive a final assessment?

If you only had bank and savings assets in Box 3, you will receive a final payroll tax assessment.

Did you (also) have investments and other assets in Box 3? In that case, whether you receive a final assessment differs per return year.

Choose your situation:

  • You will not yet receive a final payroll tax assessment for 2024 if you had investments and other assets in Box 3. Instead, you will receive a provisional assessment.

    In your assessment, we cannot yet calculate using your actual return

    The Dutch Supreme Court (opent nieuw venster) (only available in Dutch) ruled that we are required to tax your actual return if it is lower than the notional return. Your actual return is your real income in Box 3, such as interest on your savings or dividend from your stocks. Other examples include an increase in value of your stocks, a second home or cryptocurrency.

    However, we cannot yet process your actual return in your final assessment. We need information from you to do so. You can provide this information to us in 2026 using the form 'Opgaaf werkelijk rendement' (Report Actual Return). You will receive a letter from us, after which you will receive your final assessment for 2024.

    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. If you need to pay tax according to your provisional assessment, the assessment also prevents us from having to charge you tax interest over a longer period.

  • You will not yet receive a final payroll tax assessment for 2023 if you had investments and other assets in Box 3. Instead, you will receive a provisional assessment.

    In your assessment, we cannot yet calculate using your actual return

    The Dutch Supreme Court (opent nieuw venster) (only available in Dutch) ruled that we are required to tax your actual return if it is lower than the notional return. Your actual return is your real income in Box 3, such as interest on your savings or dividend from your stocks. Other examples include an increase in value of your stocks, a second home or cryptocurrency.

    However, we cannot yet process your actual return in your final assessment. We need information from you to do so. You can provide this information to us in 2026 using the form 'Opgaaf werkelijk rendement' (Report Actual Return). You will receive a letter from us, after which you will receive your final assessment for 2023.

    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. If you need to pay tax according to your provisional assessment, the assessment also prevents us from having to charge you tax interest over a longer period.

  • You will not yet receive a final payroll tax assessment for 2022 if you had investments and other assets in Box 3. Instead, you will receive a provisional assessment.

    In your assessment, we cannot yet calculate using your actual return

    The Dutch Supreme Court (opent nieuw venster) (only available in Dutch) ruled that we are required to tax your actual return if it is lower than the notional return. Your actual return is your real income in Box 3, such as interest on your savings or dividend from your stocks. Other examples include an increase in value of your stocks, a second home or cryptocurrency.

    However, we cannot yet process your actual return in your final assessment. We need information from you to do so. You can provide this information to us in 2025 using the form 'Opgaaf werkelijk rendement' (Report Actual Return). You will receive a letter from us, after which you will receive your final assessment for 2022.

    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. If you need to pay tax according to your provisional assessment, the assessment also prevents us from having to charge you tax interest over a longer period.

  • You will receive a final payroll tax assessment for 2021, even if you reported investments and other assets in Box 3. This assessment may be incorrect. We did not yet take into account the rulings (opent nieuw venster) (only available in Dutch) of the Dutch Supreme Court (Hoge Raad) on Box 3 income. However, as we are legally required to issue your final assessment within 3 years, you will still receive it.

    You will receive a letter with more information with your final assessment

    Your assessment will include a letter with more information. This letter explains that the rulings of the Supreme Court (opent nieuw venster) require us to tax your actual return, if it is lower than the notional return. We are currently making a form allowing you to report the actual return on your assets. This form, 'Opgaaf werkelijk rendement' (Report Actual Return), will be available in the summer of 2025.

    Do you disagree with your final assessment?

    Check your final assessment to find out what you can do if you disagree with the assessment and want to lodge an objection. If you disagree with the calculation of your Box 3 income, you don't need to object. You can make use of the form 'Opgaaf werkelijk rendement'.

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