Box 3 is changing fundamentally. What it will cost you is not yet certain.
The law passed but is being revised. We track every development and calculate the impact on your wealth as soon as there is clarity.
Everything you need to know
The Wet Werkelijk Rendement fundamentally changes how wealth is taxed. We explain it and help you prepare.
What's changing?
From 2028, unrealised capital gains will be taxed. Even if you sell nothing, you pay tax on the rise in your portfolio value.
Box 2 as alternative
An investment BV grows tax-free until you withdraw. No annual levy on paper gains, accessible from €100,000.
Stay informed
The law is not final yet. Get notified the moment something changes that affects you.
Unrealised gains taxed, even if you sell nothing
Under the new system, the annual increase in your portfolio value counts as taxable income, even if you have sold no shares.
Say your portfolio rises from €200,000 to €214,000. You pay 36% on €14,000 = €5,040 in tax, without having freed up any cash.
Fictitious return based on asset category (6.04% × 36%)
Actual return: 7% × 36% = 2.52% of your wealth
Tax deferred until realisation, full compounding return
Explore the tools
Three free calculators to understand your Box 3 situation.
Growth over time
See how €75,000 in starting capital grows over 20 years under each tax regime. The gap between new Box 3 and a BV adds up to tens of thousands of euros.
From Box 3 to Box 2
The complete guide: how the new system works, when a BV pays off, and how to make the switch. With worked examples and a decision tree.
Calculate your personal impact now
Use our free calculators to see what you pay and when a BV structure pays off.