As of the Dutch personal income tax return for tax year 2025, both the deemed and actual income in the Dutch equity tax (box 3) can be reported. The most beneficial – deemed or actual – outcome, for the tax payer, will be followed by the tax office.
The following information regarding this actual income would be of importance when preparing the Dutch personal income tax return 2025:
Bank and savings accounts (worldwide):
- Annual statements showing balances as at 01-01-2025 and 31-12-2025
- Valuation changes in 2025 in case the account(s) are kept in foreign currency
- Amount of interest received in 2025
- Negative interest and/or bank fees, if applicable
Investments (shares, ETFs, funds, bonds, crypto, etc.):
- Overview of the value per 01-01-2025 and 31-12-2025
- Detailed overview of purchases and sales during 2025
- Dividends, coupon interest or other income received
- For crypto assets: wallets/exchanges used and annual overviews, including deposits and withdrawals
Real estate in Box 3 (if applicable):
- WOZ value as of 1-1-2024
- Rental income, if any
- Annual overview interest on loan(s) entered into for the property.
Loans and debts in Box 3:
- Outstanding balance as at 01-01-2025 and 31-12-2025
- Interest paid in 2025
- Loan agreements and purpose of the loan
If you require assistance with the preparation of your Dutch personal income tax return 2025, please contact us!
