Your Box 3 bill follows the mix you hold on 1 January. That mix is something you can shape. We read your own figures and say what is worth changing. If you arrived here during the year, that first year works differently.
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Updated 9 November 2026
Anne BonSenior tax advisor and Box 3 specialist · TaxSavers
Victoria CantemirFinancial coach and founder · Amsterdam Financial CoachingBox 3 optimisation
Box 3 optimisation means shaping what you hold and when you hold it. Under the current rules the Belastingdienst does not start from your real profit. It starts from a deemed return, set per type of asset. When your real return turns out lower, you may report that figure instead. What you own on 1 January decides the whole year. Did you arrive during the year? A special return called the M-form then covers that year. Read tax residency for how that works.
In 2026 the deemed return is 1.28% on bank and savings balances. Investments and other assets are set at 6.00%. Tax on the outcome is 36%. The first €59,357 of your wealth stays free of tax, or €118,714 with a fiscal partner. Your fiscal partner is your spouse or registered partner. Under conditions, it can also be someone you live with. The savings percentage is still provisional until early 2027.
Most of the room to save tax lies in the gap between 1.28% and 6.00%. The larger your wealth, the more that gap is worth in euros. Green investments add room of their own. You still declare them, but they are exempt up to a yearly maximum.
Substantial Box 3 wealth sits well above the tax-free amount. Savings, investments, a second home and money you lent out all count. Three levers decide what you pay. The first is your mix on 1 January. The second is debt, which lowers the taxed amount above a threshold. The third is the option to report your actual return when it is lower.
If part of your wealth lies outside the Netherlands, start at assets abroad. If your income comes from abroad, start at foreign income. Is the question really about settling here for the long run? Then thriving in the Netherlands is the page to start on. You find them all under my situation. Your wealth might be held in your own company instead. That is Box 2, not this page. Box 2 taxes income from a company in which you hold a large stake.
Your bill
Your Box 3 bill comes from a calculation with fixed percentages. These three pages explain the calculation, the alternative route and the change ahead.
The deemed return per asset type, the tax-free part and the debt threshold, with a full worked calculation.
Is your actual return lower than the deemed one? You may then report the actual figure instead.
The bill to tax your actual return from 1 January 2028 is still waiting for a Senate vote. Parliament has not yet decided on the cabinet's amendment.
Your options
You can genuinely change part of your Box 3 position. Green investments have an exemption of their own. Gifting on paper moves wealth forward without moving cash. The reference date of 1 January has rules about shifting assets around it. Each move has conditions. Read them before you decide.
Certified green savings and investments have their own exemption, plus a separate tax credit. The green investments page lists the amounts and conditions.
You can gift on paper and leave the money where it is. It moves wealth to the next generation under strict yearly conditions.
Moving assets just before the reference date and back again afterwards falls under its own rule. The page on shifting sets out what holds and what does not.
Your plan
At some point the question stops being tax and starts being planning. The size of your position sets the amount at stake. The mix between savings and investments decides how much room there is. A large position touches your investments, your gifts and what you want to leave behind. That is a conversation, not a page. So the advice follows your situation.
A check on how your Box 3 position is declared, here and abroad.
We look at what to do with cash that sits still and what that means for your Box 3 position.
We look at how gifts and inheritance affect your Box 3 position.
“I never start with a product. I start with your own figures and what they already cost you. Then we talk.”
Menno van der Made
Tax advisor
Your advisor
You speak to one dedicated advisor who knows your whole position. That advisor reads your own figures before saying anything. We look at what you hold and what it costs you.
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Frequently asked
These are the questions we hear most from people with a substantial Box 3 position. Have a look before you call. Ask your advisor
Substantial assets
Tell us what you hold and we go through it with you. You get a clear view of what your position costs. And of what is worth changing.
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Full situation
Tax, investments, gifts and the years ahead
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