taxci_en
 

The amount of exempt equity for Box 3 income

Last updated: 18-11-2021

The amount of exempt equity (heffingsvrij vermogen) is € 50,000 for 2021. This implies that no tax becomes due in Box 3 if the balance of the qualifying assets and liabilities stays below this threshold.

The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466.

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