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Netherlands Sets Deemed Rates of Return for Box 3 Income for 2024

|Approved Changes|Netherlands
Netherlands

The Netherlands published Regulation No. 2025-0000062971 in the Official Gazette on 14 March 2024, which sets the deemed rates of return for Box 3 income for 2024. Box 3 income includes income from savings (bank balances), debts, and investments and other assets. The regulation sets the deemed rates or return savings at 1.44% and for debts at 2.61% with retroactive effect from 1 January 2024, …

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