Recently, the government submitted the bill on the box 3 rebuttal scheme to the House of Representatives. If your actual return is lower than the previously taxed return, the excess tax paid will be refunded. From the summer, you can use the form Opgaafafstellings rendement (Statement of actual returns) for this purpose. The Proof of Return Act is a temporary solution until the Actual Return Box 3 Act expected in 2028.
Form Statement actual return
In the summer, the Statement of Actual Return form will become available via My Tax Office, which will allow proof of actual return from 2017. After all, the Inland Revenue does not have this data now. From the 2025 return, the possibility of rebuttal proof will be included in the normal income tax return.
Determining actual returns
Under the current Box 3 system, a lump-sum return is calculated. This is a fixed percentage based on the expected return on assets in box 3. These rates of return are updated annually to match the actual return as closely as possible. With the rebuttal scheme, you are given the opportunity to prove the actual return each year. If this is lower than the flat rate, you will get the excess tax paid back. If the return is higher than the flat rate, you will not have to pay anything extra.
The Supreme Court has laid down clear rules on what exactly true return means. The return on the entire Box 3 assets must be included to determine the actual return. This includes, for example, interest received and due, dividends received on shares and rental income from a rented holiday home. The increase or decrease in value of the assets is also included.
For determining the actual return for the additional recovery, the Supreme Court indicates that losses cannot be set off against other calendar years. It also does not take into account expenses, such as advisory costs for the purchase of investments or maintenance costs for a holiday home. An increase in the value of a property due to investments, such as the improvement or extension of a holiday home, is not part of the return.
Own use of immovable property
The Supreme Court has indicated that the own use of real estate, such as a holiday home, is in principle part of the return that is taxed in Box 3. But how to determine this return is complicated and requires choices by the legislator. The government has decided that this return does not have to be declared for past years. This concerns 2017 to 2025 inclusive. However, for the years 2026 and 2027, it must be declared when providing rebuttal evidence.
Actual return box 3 law
The government considers a fixed system based on flat rates and a rebuttal regime undesirable and is therefore working on a system where the actual return is taxed. The introduction of the new system by 2028 has been extensively explored and is feasible. The aim is to submit the Actual Return Box 3 Act to Parliament within weeks.
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