Box 3

Box 3

Box 3 is seen by many as a type of net-wealth taxation. For Box 3 your assets are deemed to generate a fictional percentage annual return on investment. This fictional income is regardless of actual investment income or losses. The fictional income revenue is calculated over the net sum of your assets and as of tax year 2017 is progressive. You can see the Box 3 tax table here.

Starting 2011, a reference date of January 1st of each fiscal year is used to establish the net sum of your assets. For fiscal years before 2011, an average of the net sum of your assets on the reference dates of January 1st and December 31st of each fiscal year is used for the Box 3 calculation.

Assets include:

  • bank accounts;
  • stocks and shares;
  • a second home that you own (besides your primary home that you own);
  • property that is rented out to others;
  • certain types of financial instruments, like bonds and warrants;
  • precious metals.

Debts include:

  • personal loans;
  • credit card debts;
  • overdraft balances;
  • mortgage loans on a second home;
  • outstanding payments for Dutch inheritance tax;
  • outstanding payments for Dutch income tax is not considered a debt.

Mailing address:

P.O. Box 3959

1001 AT Amsterdam

The Netherlands

Visiting address:

Keizersgracht 241

2nd floor


The Netherlands

Office Location Eindhoven

Building Fellenoord 100 – 180

Regus 4th Floor



General:      +31 85 8000 095

Amsterdam: +31 20 8208 756

Eindhoven +31 40 266 8668

US Tax:       +31 85 8000 092

Dutch Tax:  +31 85 8000 093


+31 85 8000 090


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