Glossary

The actual return in Box 3 is the genuinely achieved return on assets in a calendar year, consisting of direct income such as interest and dividends plus capital gains and capital losses. The Dutch Supreme Court ruled that the Tax Authority may tax the actual return if it is lower than the deemed return. Taxpayers with Box 3 assets can declare their actual return via the Declaration of Actual Return 2024 form that will be sent in 2026. The final assessment for 2024 only follows after this form has been submitted.