The Netherlands published Regulation No. 2025-0000062971 in the Official Gazette on 14 March 2024, setting the deemed rates of return for Box 3 income for 2024.
The Box 3 income comprises debts, savings, and investments. The rates for savings and debts are 1.44% and 2.61%, up from 0.92% and 2.46%, respectively. The rate for investments is 6.04%. These changes apply retroactively from 1 January 2024.
Earlier, the Netherlands Ministry of Finance announced on 19 June 2024 that it drafted legislation to reform the taxation of Box 3 income pertaining to taxable income from taxable earnings from savings and investments, scheduled for implementation on 1 January 2027.
Later, on 13 December 2024, the ministry announced that the planned reforms had been postponed until 2028.
