Box 3 Actual Return and Objections

PublishedMarch 16, 2026

UpdatedMarch 19, 2026

ByJolande Geerts

Short answer

Yes. Box 3 is no longer just a deemed-return discussion. Belastingdienst now says that for tax year 2025 you can give your actual return directly in the income-tax return, and it will compare the fictitious and actual methods and use the more favourable outcome. For earlier years, the route is still year-dependent: for 2020 to 2024 the online Opgaaf werkelijk rendement form in Mijn Belastingdienst remains relevant, and objections can still matter depending on the year and the status of your assessment.

Who this article is for

This page is for:

expats with savings, investments, crypto or other Box 3 assets
people who think the deemed method overstates their real result
taxpayers who received Box 3 letters and do not know whether they must object, file a form or wait

Quick checklist before you act

Check these points first:

which tax year are you dealing with?
are you still preparing the return, or do you already have an assessment?
does Belastingdienst want the actual return in the return itself, or through a separate form?
do you have evidence for the year-round development of your assets and debts?

What changed from 2025 onward

Belastingdienst’s 2025 Box 3 calculation page makes the new operational route clear: in the 2025 income-tax return, the Tax Administration calculates your Box 3 income using the fictitious method, but you also have the option to provide the actual return in that same return. The administration then uses the more favourable result.

That shifts the work earlier in the process. The question is no longer only “should I object after the assessment?” but also “am I ready during filing to support a lower actual return?”

Earlier years still have a different workflow

For 2020 to 2024, Belastingdienst’s current page says the online Opgaaf werkelijk rendement form is available in Mijn Belastingdienst. That means many older-year cases are still handled outside the current year’s normal filing screen.

So a premium-quality Box 3 article has to separate two workflows:

2025 onward: actual return can be given in the return itself
2020–2024: use the dedicated online form when your situation and communications from Belastingdienst require it

Objections still matter, but less mechanically

Objection is still a real tool. But it is not the automatic answer for every Box 3 problem anymore.

A good decision tree now looks like this:

if you are still filing the 2025 return, deal with actual return inside the return
if you are dealing with earlier years, check whether the dedicated actual-return form is the route Belastingdienst opened for that year
if an assessment is already in place and the procedure requires it, objection may still be necessary

The operational mistake is using the wrong procedure for the wrong year.

What counts when you report actual return

Belastingdienst’s guidance on actual return stresses that this is not a pure 1 January snapshot exercise. The actual-return method looks at changes in assets and debts during the year. It also says costs generally cannot be deducted, with limited exceptions such as interest on Box 3 debt.

So evidence quality matters. Bank interest, investment developments, crypto records, debt interest and year-specific changes can all become relevant.

Why evidence is now central

For a strong Box 3 file, you should retain:

year statements and bank statements
brokerage statements
crypto platform evidence where relevant
debt and interest documents
the Belastingdienst letter if one was issued for an earlier year

Box 3 is now much more evidence-driven than many expats still assume.

When this page is not enough

Move to a different article if your main question is:

what belongs in Box 3 at all
how foreign assets fit into Box 3
how to object to an assessment more generally
how the annual tax-year changes affect thresholds and timelines

Common mistakes

treating every Box 3 issue as a standard bezwaar case without first checking the year-specific route
assuming a low actual return matters if you cannot support it with records
confusing a 2025 in-return actual-return option with older-year form procedures
waiting until after the assessment without first checking whether the filing stage already offered the right route
collecting crypto, investment and debt evidence too late

What to do now

Identify the exact tax year first.
Decide whether you are still filing the return or already dealing with an assessment.
Check whether the actual-return route belongs inside the return or in a separate process for that year.
Gather the evidence before choosing objection or form-based action.
Keep the Box 3 documents in one file so the procedure matches the year.

Official sources

Tags:

Tax