In June 2024, the Supreme Court issued several rulings on the way in which income from capital (box 3) is currently calculated. According to the ruling, the calculation violates the European Convention on Human Rights and only the real return on your assets may be taxed. The tax authorities have started a repair which will take some time.
You will receive a letter from the Tax and Customs Administration if you are eligible to report your real return in box 3 over 1 or more years. This letter does not yet state for which years you can do that. From the summer of 2025, a form will be available to report the real return. The list of data required for this is already available (Dutch only): Welke gegevens heb ik straks nodig om mijn werkelijk rendement door te geven?.
Do you want to know in advance for which years you are eligible? Or have you not received a letter and do you think you can still pass on your actual return? Then check the row of the year in question below to see if you are eligible to pass on your real return.
| What year | Is eligible if you |
| 2023 | · have filed a tax return for 2023, or
· have received a final assessment for 2023 |
| 2022 | · have filed a tax return for 2022, or
· have received a final assessment for 2022 |
| 2021 | · have filed a tax return for 2021, or
· have received a final assessment for 2021 |
| 2020 | · received a final assessment for 2020 on or after 24 December 2021, or
· you have received a final assessment for 2020 that has not yet been irrevocably determined on 24 December 2021 (for example, if you have participated in the mass opposition procedure) AND
|
| 2019 | 1. received a final assessment for 2019 on or after 24 December 2021, or
2. if you have received a final assessment for 2019 that has not yet been irrevocably determined on 24 December 2021 (for example, if you participated in the mass opposition procedure) AND · submitted a request for ex officio review before the end of 2024 . You will have received a letter to this effect in October 2024. |
| 2018 | · received a final assessment for 2018 on or after 24 December 2021, or
· if you have received a final assessment for 2018 that has not yet been irrevocably determined on 24 December 2021 (for example, if you participated in the mass opposition procedure) AND · have submitted a request for ex officio review before the end of 2023 and this objection or request has not yet been dealt with |
| 2017 | 1. received a final assessment for 2017 on or after 24 December 2021, or
2. if you have received a final assessment for 2017 that has not yet been irrevocably determined on 24 December 2021 (for example, if you participated in the mass objection procedure) AND · submitted a request for ex officio review before the end of 2022 and this objection or request has not yet been dealt with |
It is clear that for the years 2017 and 2018 no correction is possible due to the expiry of an objection period. So if no objection is made in time, you really fall by the wayside. It’s not too late for 2019 and beyond. Ask your tax advisor to help you if you may not be able to lodge an objection in time!