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    What details do I need to submit my actual return in the future?

    From the summer of 2025, you will be able to submit the actual return on your assets to us. You will receive a letter for each year you are allowed to fill out the form.

    If you received a letter stating that you are allowed to submit your actual return to us, you need certain details to fill in the ‘Opgaaf Werkelijk Rendement’ (Submit Actual Return) form. We don’t have this information, so you will need to gather it yourself or request it from your bank or insurance company.

    Use our list to find the required information

    For each year that you are allowed to fill out the form, find your personal details and the assets and debts you had in Box 3 that year. Any expenses you incurred that year are not required to fill out the form. The Supreme Court (Hoge Raad) has ruled that these expenses are not deductible. We calculate your Box 3 income based on the actual return on all your assets.

    The list below contains a summary of the most common assets and debts. This will hopefully help you get started.

    Your details

    • your DigiD

    Did you file a tax return with a tax partner in the year for which you want to submit your actual return? Then you will also need:

    • The DigiD of the tax partner
      Did the tax partner pass away? Then you need a 'nabestaandenmachtiging' (surviving dependants’ authorisation).

    Bank and savings balances

    If you have bank and savings balances (only available in Dutch) here or abroad, you will need the following details:

    • Name and account number (IBAN) of each bank and savings account.
    • Overview(s) of any interest you received.
      You can find this on the annual overview of your bank.
    • The interest you received from a foreign account with a different currency. For the exchange rate, check the website of the European Central Bank (ECB)(opens new window).

    Owners' Association (Vereniging van Eigenaren, VvE)

    You can find your share of the assets of an Owners’ Association (VvE) in the VvE's annual accounts, under ‘Eigen vermogen’ (Equity). Reserves are also included there. Look up the following details:

    • the value on 1 January and on 31 December, or
    • the value on the date you became a member of a VvE (for example, the purchase date of an apartment) or the value on the date you ceased to be a member of a VvE (for example, the sale date of an apartment)

    Cash

    For cash in currencies other than euros, you will need the following details:

    • The value on 1 January and on 31 December or on the date you received or redeemed it.
      For the exchange rate, check the website of the European Central Bank (ECB)(opens new window).

    Investments

    For investments (only available in Dutch) such as shares, bonds, options and the non-exempt part of green investments, you will need the following details:

    • An annual statement of income received, but excluding dividend tax withheld.
      For example: gross dividends, interest on bonds
    • the value on 1 January and on 31 December
      Use the annual statement from your banking institutions or your annual accounts for this. If you did not yet have the investment on 1 January, use the purchase value. If you no longer had the investment on 31 December, use the sales value.
    • The total value of your purchases and sales that year.
      For example, use the statement of an investment account or a return analysis.

    Do you have investments in foreign currency? Then you will also need:

    • the dividend or interest received in euros
      Check the website of the European Central Bank (ECB)(opens new window) for the exchange rate on the day of receipt.

    2nd home

    A 2nd home (only available in Dutch) is, for example, a holiday home for personal use inside or outside the Netherlands. It is not a home in which you live permanently, which would fall under box 1. For a 2nd home, you will need the following details:

    • address details
    • the WOZ value for the year in question and the following year.
      This value can be found on the WOZ assessment you received from the municipality.

    Rented out home

    For a home that you rent out (part of the year), you will need the following details:

    • address details
    • the WOZ value for the year in question and the following year
    • rental or lease receipts
      Use a bank statement or rental agreement for this.

    Other immovable property

    Other immovable property (only available in Dutch) include, for example, a plot, garage or business premises both inside and outside the Netherlands. You will need the following details:

    • address details
    • the value on 1 January or the date of purchase
      Use the market value (only available in Dutch) for this.
    • the value on 31 December or the date of sale
      The market value also applies here.
    • rental or lease receipts
      Use a bank statement or rental agreement for this.

    Cryptocurrency

    For crypto assets (such as bitcoins, other coins or tokens such as NFTs) that you keep in a personal wallet, with an exchange or with another party, you will need the following details:

    • the value on 1 January and 31 December
      This can be found, for example, in an annual statement from the issuer of your cryptocurrency. If you did not yet have the cryptocurrency on 1 January, use the purchase value. If you no longer had the cryptocurrency on 31 December, use the sale value.
    • the total value of purchases and sales over the whole year
      For example, a statement or return analysis.

    Claims

    For claims (only available in Dutch) where you have lent money, such as a gift on paper, you will need the following details:

    • the interest received on the amount you lent.
      You can use, for example, a bank statement or an agreement.

    Other assets

    Other assets (only available in Dutch) include various possessions, such as the non-exempt part of a capital insurance policy. For each of these other assets, you will need the following details:

    Please note!

    This does not include:

    • the value on 1 January and 31 December
      This can be found, for example, in an annual statement. If you did not yet have the other asset on 1 January, use the purchase value. If you no longer had the other asset on 31 December, use the sales value.
    • the total value of purchases and sales for the whole year
      For example, a statement or return analysis.

    Debts

    Debts (only available in Dutch) include, for example, a personal loan or a debt for a 2nd home or a car. For each debt, you will need the following details:

    • the name of the lender
    • the interest paid
      Use bank statements, a loan agreement or an annual statement for this.

    Everything about Box 3 can be found at belastingdienst.nl/en/box3.

    You will never pay more tax than we previously calculated

    If completing the ‘Opgaaf werkelijk rendement’ (Submit Actual Return) form shows that the actual return is higher than the notional return, do not submit the form. You will never pay more tax than we previously calculated based on the notional return, even if you accidentally submit the form.

    Go to www.government.nl (opens new window) to see how you can compare the actual return to the notional return. There you can also see 3 calculation examples.