The rules now

The exemption is €59,357 per person in 2026, and double that for fiscal partners. Above that amount, a deemed return is applied to your assets minus your debts, per type of asset. It is low for savings and higher for investments. That deemed return is taxed at 36%. The full 2026 figures are on the rates page.

The counter-evidence procedure

After the 2024 rulings of the Supreme Court, you can prove your actual return if it was lower than the deemed return (counter-evidence). This is a formal procedure with its own forms and documents. Investors who had a bad year use it. To prepare, keep the return figures for each asset.

The reform ahead

Legislation to tax actual returns is expected in the coming years. Until it takes effect, the deemed system with counter-evidence is the law. You can still plan today, using the exemption per partner, the netting of debts and the timing of the reference dates.

Box 3 versus the BV (besloten vennootschap, the Dutch private limited company)

Owners of larger private portfolios often compare box 3 with investing through a BV. In a BV, you pay corporate tax on the real return. In box 3, you pay 36% on a deemed return. For what the reform will change, and when, see box 3 toward actual returns.

Whether you should hold your wealth privately or in a Dutch company depends on the amount and the return. We can calculate this for your situation in our written structure review.

When more than one generation owns a part of the business, the family has to agree who decides and who receives the dividends. In the Netherlands, this is arranged with a foundation that issues depositary receipts (STAK). Read more about this on a family office in the Netherlands.

Where to read more

See also DGA Salary in the Netherlands and The 30% Ruling Toward 2027.

Every measure of Budget Day 2026 with its status is in Budget Day 2026: the Dutch 2027 Tax Plan in one table.

What do the plans mean for your own money? Use the wealth planner 2027 to work out salary, dividend, profit kept in the company and private wealth in box 3. You see the 2026 and 2027 figures side by side.