I want to pass on my actual return - when can I do that?

We are currently working on a new form allowing you to pass on the actual return on your assets. The rulings of the Hoge Raad (Supreme Court) require us to tax your actual return if it is lower than the notional return. On this page you can read when the form will be available and what you can expect in the meantime.

Starting October 2024: you will receive a letter with more information

If you are eligible for passing on your actual return, you will receive a letter starting October 2024 containing more information.

Starting summer 2025: you can fill in the form Opgaaf Werkelijk Rendement

Starting summer of 2025, you can pass on your actual return to us. You will receive a separate letter for each year that you are allowed to pass on your actual return. If you want to prepare in the meantime, that is possible. In this list, you can read what information you need to fill out the form.

If, when filling out the form Opgaaf Werkelijk Rendement (Actual Return Statement), your actual return turns out to be lower than the notional return previously calculated by us, you can send the form. Afterwards, we will inform you about what this means for you.

If, when filling out the form, your actual return turns out to be higher than the notional return previously calculated by us, you don’t send the form. You will never pay more tax than previously calculated by us, even if you send the form by accident.

From the end of 2025: you will receive a message from us

From the end of 2025, we will have calculated your Box 3 income with your actual return if it is lower than the notional return. You will be informed about what this means for you and might receive a refund or pay less taxes.