English
Box 3 is the Dutch income tax category for savings and investments: savings, shares, cryptocurrency and other assets above the tax-free threshold. The Tax Authority calculates a notional return on your wealth and taxes that. The tax-free threshold is €57,000 per person (2024). The box 3 system is under legal pressure because the Supreme Court ruled that taxing unrealised gains may conflict with property rights under the European Convention on Human Rights.
