The ‘box 3’ fictitious return from personal assets, other than savings, is set at 5.69% for 2021 and 5.53% for 2022. If your actual return from those assets was significantly lower, it might be advisable to file an objection against your final Dutch personal income tax assessment.

Given many interpretational matters, it cannot be excluded beforehand that this exercise will be rather time consuming. Of course, we will gladly assist you. However, if you wish to do this by yourself, we provide a draft notice of objection via this link.