{"id":1597,"date":"2025-04-29T08:12:46","date_gmt":"2025-04-29T06:12:46","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/bewijs-werkelijk-rendement-box-3-al-verzamelen\/"},"modified":"2026-03-03T10:34:55","modified_gmt":"2026-03-03T09:34:55","slug":"collect-proof-actual-return-box-3-already","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/bewijs-werkelijk-rendement-box-3-al-verzamelen\/","title":{"rendered":"Collect proof actual return box 3 already"},"content":{"rendered":"

In our article Box 3 rebuttal scheme<\/a> we tell you that a form (the OWR form) is likely to become available by mid-2025, which will allow you to provide proof to the Tax Authorities that the actual return you have achieved from your assets in box 3 is lower than the flat-rate return calculated in your income tax returns. The Inland Revenue must then calculate income tax on the actual return you achieved.<\/p>\n\n\n\n

Of course, none of this plays out in the years when you have no return base for box 3. This is the case when the balance of your assets and liabilities in box 3 is lower than the tax-free capital.<\/p>\n\n\n\n

What can you do right now?<\/h2>\n\n\n\n

We can only make the request once the Inland Revenue makes the OWR form available. But you can of course, if you want, already start collecting the data needed for (the substantiation of) this request. In most cases, we do not yet have most of this data in our return files because it was not relevant for the return to be filed. We are also not collecting this data for the 2023 and 2024 return years.<\/p>\n\n\n\n

Naturally, you are curious to know what information you need to collect for the rebuttal evidence. We have listed this for the most common types of assets in box 3. You can find this list here<\/a>.<\/p>\n\n\n\n

You can submit the OWR form to the Tax Office yourself in due course, but of course we are happy to take this off your hands. Our processing of the collected data involves costs, the extent of which depends on the nature and scope of the data to be processed. This work does not form part of our regular work in preparing your income tax return.<\/p>\n\n\n\n

False hope?<\/h2>\n\n\n\n

The Box 3 recovery exercise is getting a lot of attention. Yet we anticipate that many of you will not be eligible for income tax relief in Box 3. This is because of the rules that will apply for determining actual returns. The exact content of these rules is still being debated by politicians in The Hague as part of the Box 3 Counter Evidence Bill, but many of the rules have been formulated in Supreme Court rulings.<\/p>\n\n\n\n