Will I receive a final assessment with investments and other assets in Box 3?

Whether you receive a final assessment with investments and other assets in Box 3 depends on the year for which you filed a return.

Choose your situation:

• I filed a return for 2022 or 2023

  You will not receive a final payroll tax assessment if you reported investments or other assets in Box 3 for 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 these rulings. 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.

• I filed a return for 2021

  You will receive a final payroll tax assessment for 2021, even if you reported investments or other assets in Box 3. This assessment may not be correct, as we didn’t take into account the rulings of the Supreme Court regarding the Box 3 income. However, since we are required by law to impose an assessment within 3 years, you will still receive it.

  You will receive a letter with more information with your assessment

  Your assessment includes a letter containing more information. The letter explains that the calculation of the Box 3 income violated the European Convention on Human Rights (EHCR), according to the Supreme Court. The ruling requires us to tax the actual return on your assets if it is lower than the notional return. We are currently making a form which allows you to report the actual return on your assets. This form, Opgaaf Werkelijk Rendement (Statement Actual Return), will be available in the summer of 2025.

  Do you disagree with your final assessment?

  Check your final assessment to see what you can do if you disagree and want to file an objection.