{"id":560,"date":"2017-11-07T08:03:39","date_gmt":"2017-11-07T07:03:39","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/lager-forfaitair-rendement-in-box-3\/"},"modified":"2026-03-03T10:33:06","modified_gmt":"2026-03-03T09:33:06","slug":"lower-fixed-return-in-box-3","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/lager-forfaitair-rendement-in-box-3\/","title":{"rendered":"Lower flat rate of return in box 3"},"content":{"rendered":"

\"\"<\/p>\n

Income tax on your income from savings and investments (box 3) is calculated on a flat rate of return. This means that the actual interest, rent, dividends and the actual increase in value of your savings, investments and other assets are not taxed in box 3. The basis on which you pay income tax is determined on the basis of statutory calculation rules.<\/p>\n

Through 2015<\/h4>\n

Box 3 was referred to as the fun box<\/strong>. Indeed, the basis for calculating the tax was 4% of the value of the assets you had to include in Box 3.<\/p>\n

\u20ac100,000 in savings as sole capital in box 3 cost income tax in 2001:<\/p>\n\n\n\n\n\n\n\n\n\n
Wealth in box 3<\/td>\n100.000<\/td>\n<\/tr>\n
Less: tax-free capital<\/td>\n 17.600<\/span><\/td>\n<\/tr>\n
Basis of flat rate return<\/td>\n82.400<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
Flat rate of return (4%)<\/td>\n3.296<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
Load (30%)<\/strong><\/td>\n989<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The savings rate in 2001 averaged 2.5%. On the \u20ac100,000 in savings, you therefore received \u20ac2,500 in interest. After tax deduction, that left \u20ac1,511.<\/p>\n

But when savings rates fell (even further) and returns on other investments were also disappointing in the economic crisis, the fun was over. Reason enough to put the question to the tax court as to whether the flat-rate levy can pass muster. So far, the courts have ruled in favour (for the taxman) of it.<\/p>\n

So then, into the BV<\/h4>\n

Reason for many savers to seek refuge in a savings-BV<\/a> (or an open mutual fund). In it, the actual interest is taxed with corporate income tax. And on the distributed profit after corporation tax, you pay income tax in Box 2 (substantial interest). That levy is substantially lower than the flat tax in the former fun box.<\/p>\n

2016 and 2017<\/h4>\n

But it is clear from the rulings that the flat-rate tax will not remain sustainable when interest rates are structurally low. Therefore, with effect from 2016, the calculation of the flat rate return has been adjusted.<\/p>\n

The same \u20ac100,000 in savings will cost income tax in 2017:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Wealth in box 3<\/td>\n<\/td>\n100.000<\/td>\n<\/tr>\n
Less: tax-free capital<\/td>\n<\/td>\n 25.000<\/span><\/td>\n<\/tr>\n
Basis of flat rate return<\/td>\n<\/td>\n75.000<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Flat rate of return<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
1.63% of 67% of<\/td>\n75.000 =<\/td>\n819<\/td>\n<\/tr>\n
5.39% of 33% of<\/td>\n75.000 =<\/td>\n 1.334<\/span><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n2.153<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Load (30%)<\/strong><\/td>\n<\/td>\n645<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The savings rate in 2017 is (expected) to average 0.27%. On \u20ac100,000 in savings, you will receive \u20ac270 in interest. After paying tax, you will give \u20ac375.<\/p>\n

2018 (and following)<\/h4>\n

The Rutte III Cabinet's coalition agreement announces that it will seek to tax Box 3 on actual returns. In anticipation of this, two adjustments will already be made in 2018. The tax-free capital will be increased to \u20ac30,000 (this was \u20ac25,000). And in the calculation of the fixed return, a lower interest rate will be used for the savings portion.<\/p>\n

\u20ac100,000 in savings will cost income tax in 2018 (expected):<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
Wealth in box 3<\/td>\n<\/td>\n100.000<\/td>\n<\/tr>\n
Less: tax-free capital<\/td>\n<\/td>\n 30.000<\/span><\/td>\n<\/tr>\n
Basis of flat rate return<\/td>\n<\/td>\n70.000<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Flat rate of return<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
0.36% of 67% of<\/td>\n70.000 =<\/td>\n168<\/td>\n<\/tr>\n
5.38% of 33% of<\/td>\n70.000 =<\/td>\n 1.242<\/span><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n1.410<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Load (30%)<\/strong><\/td>\n<\/td>\n423<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

If you set the tax against the interest expected to be received in 2018, you are still giving money away as a saver. Therefore, the announced measure will generally not be a reason to leave the savings bank or common account fund. VWGNijhof<\/a> gladly calculate it for you.<\/p>\n

Those who do not yet have their savings in a savings company or fund can still arrange this before 1 January 2018. For how long that will be fiscally beneficial, we cannot predict. The question is how soon Rutte and his ilk can get a tax based on actual returns up and running. And what that would look like. Often, the cost of setting up the savings company is recouped in the first year.<\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

De inkomstenbelasting over je inkomen uit sparen en beleggen (box 3) wordt berekend over een forfaitair rendement. Dat betekent dat niet de werkelijke rente, huur, dividend en de werkelijke waardestijging van je spaargeld, beleggingen en ander vermogen in box 3 worden belast. De grondslag waarover je inkomstenbelasting betaalt, wordt bepaald op grond van wettelijke rekenregels. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-560","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/560","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=560"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/560\/revisions"}],"predecessor-version":[{"id":2573,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/560\/revisions\/2573"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}