Opgaaf werkelijk rendement Box 3
If you reported Box 3 income in the past few years, you may have received a letter concerning "opgaaf werkelijk rendement" for a certain tax year.
With the letter, the Dutch tax authorities inform you that you can provide them with the actual income, but it is not a requirement.
If you need to take action, depends on your situation.
The "Rendement" in the letter is your deemed result, which is a combination of
- a low deemed result rate that is applied to the Jan 1 balance of your cash/savings,
- a high deemed result rate that is applied to the Jan 1 value of your investmenst and other assets and;
- a result rate that is applied to debts.
For real result, besides direct income (interest, dividend, rental income) also uncapitalized gain/loss is considered.
If your real investment income was less than the high deemed result that was applied to the value of your investments, it could make sense to provide the real result.