BackgroundFrequently asked questionsEverything about the new Box 3 tax01GeneralWhat is Box 3?What's changing in 2028?Who is affected?02Current systemHow does the current Box 3 system work?What are the deemed return rates (forfait)?Which assets fall under Box 3?What is the counterevidence regulation?What is the current tax-free allowance?03Asset categoriesHow are savings taxed?How are shares and securities taxed?How is real estate taxed?How is cryptocurrency taxed?What are start-up shares?04Rules & deductionsWhat costs are deductible?How does loss carry-forward work?How does it work for fiscal partners?What about foreign assets?05Preparing for 2028What is the 'step-up' reset on January 1, 2028?What records do I need to keep?How do deposits and withdrawals affect my tax calculation?Will my toeslagen be affected?06International comparisonWhy doesn't the Netherlands use a normal capital gains tax?How does the Dutch system compare internationally?
