{"id":833,"date":"2019-10-01T06:35:19","date_gmt":"2019-10-01T04:35:19","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/forfaitaire-rendementen-box-iii-voor-2020\/"},"modified":"2026-03-03T10:33:36","modified_gmt":"2026-03-03T09:33:36","slug":"flat-rate-returns-under-box-iii-for-2020","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/forfaitaire-rendementen-box-iii-voor-2020\/","title":{"rendered":"Flat-rate returns under Box III for 2020"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7181\" src=\"https:\/\/vwg.nl\/wp-content\/uploads\/20191001_forfaitair-rendement-2020.jpg\" alt=\"\" width=\"1200\" height=\"628\" \/><\/p>\n<p>In the <a href=\"https:\/\/www.rijksoverheid.nl\/documenten\/kamerstukken\/2019\/09\/17\/kamerbrief-fiscale-moties-en-toezeggingen\" target=\"_blank\" rel=\"noopener noreferrer\">Letter to Parliament: Tax Motions and Commitments<\/a> On 17 September 2019, the State Secretary for Finance announced the flat-rate returns for Box III for 2020. These flat-rate returns are slightly lower than in 2019.<\/p>\n<h4>Box III<\/h4>\n<p>Income from savings and investments is taxed under Box III of the income tax system. For 2020, that income is determined on the basis of the balance of assets and liabilities in Box III as at 1 January 2020 (the return base). It is not the actual return achieved that is taxed. The income is determined on a flat-rate basis.<\/p>\n<p>The tax-free allowance may be deducted on a return basis. In 2020, this deduction amounts to: <strong>\u20ac 30.846<\/strong> (2019: \u20ac 30.360).<\/p>\n<p>The weighting factors do not change:<\/p>\n<ul>\n<li>the portion of the tax base up to \u20ac72,797 is allocated to class I 67% and to class II 33%;<\/li>\n<li>of the base amount between \u20ac72,797 and \u20ac932,775 is allocated to class I 21% and to class II 79%;<\/li>\n<li>The portion of the tax base in excess of \u20ac932,775 is allocated to Class II for 100%.<\/li>\n<\/ul>\n<h4>Returns<\/h4>\n<p>Two return categories are used for the flat-rate returns. Return category I refers to the average savings return. For 2020, this is set at: <strong>0,06%<\/strong> (2019: 0.13%. Return class II refers to the average return on other investments. This return is set at <strong>5,33%<\/strong> (2019: 5,6%).<\/p>\n<p>The flat-rate returns in Box III therefore amount to the following in 2020:<\/p>\n<ul>\n<li>up to \u20ac30,846: exempt;<\/li>\n<li>\u20ac30,846 to \u20ac103,643: <strong>1,8%<\/strong> (2019: 1,94%);<\/li>\n<li>\u20ac103,643 to \u20ac1,036,418: <strong>4,22%<\/strong> (2019: 4,45%);<\/li>\n<li>above \u20ac1,036,418: <strong>5,33%<\/strong> (2019: 5,6%).<\/li>\n<\/ul>\n<h4>Box III 2.0<\/h4>\n<p>The Government has now announced the measures being considered to bring income in Box III more into line with the actual return achieved. The new rules are due to come into force in 2022. See our articles <a href=\"https:\/\/vwg.nl\/en\/nieuws\/investors-will-pay-significantly-more-under-the-new-box-3\/\" target=\"_blank\" rel=\"noopener noreferrer\">Investors will pay significantly more under the new Box III scheme<\/a> and <a href=\"https:\/\/vwg.nl\/en\/nieuws\/savings-of-up-to-e440000-are-tax-free\/\" target=\"_blank\" rel=\"noopener noreferrer\">Savings of up to \u20ac440,000 are tax-free<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>In de Kamerbrief Fiscale moties en toezeggingen van 17 september 2019 heeft de Staatssecretaris van Financien de forfaitaire rendementen voor box III in 2020 bekend gemaakt. Deze forfaitaire rendementen zijn een fractie lager dan in 2019. Box III In box III van de inkomstenbelasting wordt belast het inkomen uit sparen en beleggen. Dat inkomen wordt [&hellip;]<\/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-833","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/833","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=833"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/833\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}