Box 3 is changing fundamentally. What it will cost you is not yet certain.
The Lower House approved the bill; the Senate postponed the vote. The cabinet has outlined scenarios. We track it and calculate the impact as soon as there is more 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?
Under the actual-return bill, unrealised capital gains would be taxed. Whether and when that happens is still open after the 2026 political freeze.
Box 2 as alternative
An investment BV grows tax-free until you withdraw. No annual levy on paper gains. Guide figure about €100,000, at roughly 7% return and a few thousand euros in annual fixed costs.
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 other assets 2026 (6.00% × 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 the WWR proposal 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.