Claiming Actual Returns in Box 3

The Box 3 system worked for many years as follows:

• the government did not look at actual income from assets,
• instead, it applied deemed returns (assumed, average rates),
• for many people, actual income was significantly lower than what the tax authority assumed.

The Supreme Court (Hoge Raad) ruled that this violates property rights and is unfair.

Therefore, the government must rectify the situation retroactively and introduce the tegenbewijsregeling — a law that allows individuals to file an objection for tax recalculation.

For this purpose, the OWR form (Opgaaf Werkelijk Rendement) ("Statement of Actual Returns") was created, available from July 2025. For taxes from 2025 onwards, it has been integrated directly into the tax return.

If the OWR is accepted, the tax authority recalculates actual income and may issue a refund. An important nuance: the tax authority applies whichever calculation method is more favorable for the taxpayer, which has a side effect:

• sometimes this increases the verzamelinkomen,
• which can affect subsidies, toeslagen, and other benefits.

Therefore, a person may choose not to file an OWR if it is not beneficial, or file an objection (bezwaar).

Important nuance — compensation interest (belastingrente), unlike the overpaid tax amount, is only paid if the OWR is submitted before the final aanslag.