Scenario 2: How much tax do I pay in Box 3 on €1 million worth of real estate in the Netherlands?

Dutch TAX law for Expats in Holland

📊 Example: €1 million worth of real estate in the Netherlands (fiscal partnership)

1. Value of the property
   Real estate in the Netherlands: €1,000,000.
2. Exemption (2025)
   As fiscal partners, you have a combined exemption of €114,000 (€57,000 each).
3. Taxable assets
   €1,000,000 - €114,000 = €886,000 taxable assets.
4. Return (deemed)
   Real estate falls under the category "other assets," for which the Dutch Tax Authorities apply a deemed return of 6.04%.
   6.04% of €886,000 = €53,514 return.
5. Tax on that return
   You pay 36% tax on that return.
   36% of €53,514 = €19,265 tax in Box 3.

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