Box 3: what will change in the coming years?

box 3

The new principle of box 3 will be to tax: the actual distribution between savings and investments. The Dutch government has proposed three changes.

  • The Box 3 Legal Redress Act (Wet rechtsherstel box 3)
  • The Box 3 Bridging Act (Overbruggingswet box 3)
  • Adjustment of the value with vacant possession ratio

The Box 3 Legal Redress Act covers the 2017 to 2022 tax years. Legal redress is provided for objectors, but not for non-objectors in principle. Redress is offered by applying the fixed sum savings option to the relevant year, if that option is more advantageous than the statutory bracket option.

The Box 3 Bridging Act

The Box 3 Bridging Act covers the 2023 to 2025 tax years. The bridging legislation will apply the new calculation directly in the tax return for everyone. People may have to pay more tax than under the old system. These will be mainly the people with relatively more investments, not those with only savings.

The value with vacant possession ratio reduces the value of rented properties for box 3 of income tax and gift and inheritance tax, because rented properties are sometimes worth less than non-rented properties. The value of rented properties is determined by multiplying the WOZ value by the value with vacant possession ratio. Adjusting the rates will create a fairer tax for rented properties. Landlords will pay more income tax in box 3 and more gift and inheritance tax.

More information

If you would like to know more about how the proposed changes to box 3 will affect your specific situation, please contact your Accon International adviser by sending an email to

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