Box 3 tax: everything you need to know!
Notional return over the years.
|Capital more than||Capital no more than||Notional return||Tax rate (31% in 2021)|
|€ 50,000||€ 950,000||4.50%||1.40%|
Especially for tax parters: allocation
When you have a tax partner, there is an advantage: you have to divide your capital. The Dutch tax office automatically divides the assets 50/50 between you two. When you split your capital, both of you utilize the tax-free part and the first bracket (which, of course, is lower). But beware: this does not immediately mean that the 50/50 distribution is always the most optimal allocation. For example, this has to do with tax credits that have not yet been fully used. You can read more information about the optimal allocation for tax partners here.
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