Netherlands Box 3 Wealth Tax 2025: New Regime and Investment Impact

Netherlands Box 3 Wealth Tax 2025

After court challenges, the Netherlands continues to reform Box 3 wealth tax. For 2025, assets are categorised with deemed return percentages, making portfolio composition central to tax planning.

Asset Categories and Deemed Returns

• Savings (Bank deposits): Low deemed return reflecting market interest.
• Investments: Shares, bonds, and crypto assigned higher deemed returns.
• Debts: Reduce the taxable base with corresponding deemed costs.

The first €57,000 per taxpayer (€114,000 for partners) is tax-free. Above this, apply the mixed deemed returns, then tax at 36%.

Data Submission and Appeals

Taxpayers must specify asset categories in their 2025 returns. If actual returns are significantly lower than deemed returns, consider lodging objections referencing pending Supreme Court cases. Keep detailed statements to support claims.

Planning Opportunities

Shift funds towards savings accounts before year-end snapshot (1 January) to benefit from lower deemed rates, manage debts strategically, and explore green investments (groen beleggen) for exemptions. Married couples should allocate assets efficiently to maximise the tax-free allowance.

Next Steps: Track the ongoing legislative changes, evaluate category compositions quarterly, and work with advisors for complex portfolios.