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Blog - Box 3 Update 2023-2024

For Box 3, there is not yet clarity on the form of taxation on assets. It is expected that the current Box 3 tax will remain valid through 2026. The calculation methodology distinguishes between three categories:

1. savings;
2. debts;
3. other assets.

Each category is taxed according to the flat rate of return. For other assets, the rate for 2023 is 6.17%. In 2024, this rate will be adjusted slightly downward to 6.04%. The flat rates of return for the further two categories are not finalized until the end of the tax year.

However, the rate for Box 3 is set at 36% as of Jan. 1, 2024. This rate differs from the rate under the original bill (34%). In addition, the tax-free capital in Box 3 is not indexed and thus remains €57,000 per person.

Author: mr. M. Doves-Bierman
This Blog is written as of November 2023.

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Niek Pilgram
Niek Pilgram, director/owner Habermehl

tax specialist
+31 (0)35 628 57 53