Final tax assessment box 3 on its way
If you filed your 2021 income tax return this year and have box 3 income, the final tax assessment takes a little longer. This has everything to do with the adjustment in the box 3 levy. The Dutch tax authorities will send the final tax assessment box 3 for 2021 from August 22, 2022.
Final tax assessment 2021
If you have box 3 income in 2021 and filed a return on time, you have probably already received a provisional tax assessment for 2021. This assessment is still based on the old system, the decision of the Supreme Court has not yet been taken into account. This will be settled in the final assessment.
Most optimal tax rate counts
From Monday, 22nd of August, the Dutch tax authorities will start sending the final tax assessment 2021 to people with a box 3 income. This final tax assessment box 3 is based on the flat-rate savings option if this is more advantageous. Is the old system more advantageous for you? In that case, the old box 3 will still be applied for 2021.
Final tax assessment box 3 in phases
So you can expect the final tax assessment for 2021 soon. However, it may take a while before you receive it because the assessments are sent in phases. The reason for this is not to overload the Dutch tax authorities. According to the schedule, the Tax and Customs Administration will send the final tax assessment box 3 between 22 August and mid-December.
Uneven allocation of box 3 for tax partners
Do you have a fiscal partner, and it turns out that the old division is more favorable for both of you? In some cases, you may be able to take advantage of the new box 3 scheme in the event of uneven allocation. One of you will remain taxed according to the old box 3, while the other will use the new flat-rate savings option. Whether this is beneficial mainly depends on the asset mix.
If most of your assets are in stocks, the old way is likely to be advantageous. Is there a large part in savings? Then you will most likely use the savings variant. But are your assets mixed? Then you can look at an uneven allocation. Need help with the calculation? We are happy to help you!
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Speak directly with one of our tax advisors
There is a lot of uncertainty about box 3. Do you have questions about the new box 3 system? We are happy to help you! Feel free to contact us using the details below.