Asset management Box 3 or Box 1 taxable income?

Due to the 30% ruling period being reduced significantly, we receive more and more the question if income from assets are taxed in Box 1 (progressive tax rate) or Box 3 (more or less 1.2% taxed income)? Asset management Box 3 or Box 1 taxable income This is a difficult subject to touch as it…

Box 3 wealth tax – payment to notary escrow account / VVE deposit

A Dutch resident tax payer is subject to Box 3 wealth tax of about 1.2%, what if the wealth is transferred to the escrow account of the notary? Box 3 wealth tax If you are a Dutch resident tax payer your world wide income is taxed in the Netherlands, but also your world wide assets….

Profit sale house taxed in Box 3 wealth tax?

The capital gain of the house you sold is not taxed, but money in the bank is taxed in Box 3. What if you temporarily have the yield of the sale in your bank and you have not spend it on the next house. Is that yield taxed? Box 3 wealth tax In the Netherlands…

Box 3 tax in 2017 no more 1.2%

In the Netherlands we try to simplify the income tax by putting it in boxes. We have Box 1 for income such as employment income, profit, zzp etc. In Box 2 are the proceeds like dividend from a company in which you hold at least 5% of the shares. And in Box 3 are your…

Box 3 foreign assets

You have assets which you report in your income tax return, but you also have foreign assets over which you pay already tax abroad. What to do with these assets in your Dutch income tax return? Box 3 taxation The basic rule is that you are subject to Dutch income tax from the moment you…