Division of Box 3 Income in Den Haag
For residents of Den Haag, the division of Box 3 income gives tax partners the opportunity to optimally allocate the notional return on their assets. This arrangement often reduces the tax burden through smart spreading, particularly after the Box 3 reform from 2023 onward with separate yield percentages for savings and investments.
What does Box 3 mean for residents of Den Haag?
Box 3 taxes savings and investments for income tax purposes. Instead of your actual return, the tax authorities apply a notional percentage. Assets exceeding the exemption (€57,000 per person in 2024) are taken into account, such as savings accounts, shares, holiday homes, and deductible debts (e.g., student loans or mortgages on a second home).
As of 1 January 2023, the Netherlands applies three brackets:
| Bracket (2024) | Assets | Savings portion (% yield) | Investment portion (% yield) |
|---|---|---|---|
| 1 | €0 - €57.000 | 0,36% | 6,04% |
| 2 | €57.001 - €200.000 | 0,36% | 6,04% |
| 3 | Above €200.000 | 1,44% | 6,17% |
Debts are deducted from the assets. The calculated return is taxed at 32% (2024). More on the connection with marriage and taxes? See our article on marriage and taxes, relevant for family law at Den Haag District Court.
When are you a tax partner in Den Haag?
You are a tax partner if married, in a registered partnership, or cohabiting with a notarial deed and joint tax return (Article 1.6 Income Tax Act 2001). Specifically for Den Haag:
- Automatically upon marriage or partnership via the Municipality of Den Haag.
- Cohabiting partners: Submit a declaration before 1 January and share at least half of income and expenses.
Only then can you divide Box 3.
Legal basis for the division
Article 7.24 of the Income Tax Act 2001 provides for this flexibility: with a joint tax return, tax partners may divide their Box 3 assets (including debts) as they see fit, regardless of ownership. In 2023, yields were higher (up to 6.17%), but the option remains unchanged. The Tax Authorities will review for reasonableness; unrealistic divisions risk additional assessments (Article 16 AWR).
Applying the division step by step
- Determine total Box 3 assets: Add up your savings, investments, and debts together with your partner.
- Choose the division: Allocate to notional portfolios for partner A and B – even everything to one.
- Calculate yield per bracket: Use the Tax Authorities' tool for an exact result.
- Enter in tax return: Select 'Box 3 division' in the portal.
Example 1 from Den Haag: Ahmed and Fatima, living in Schilderswijk. Ahmed: €100,000 in savings (low yield), Fatima: €100,000 in investments (high yield). Without division, Ahmed pays too much tax. With division: savings to Ahmed, investments to Fatima – save up to €500 in tax.
Example 2: In case of divorce (see divorce and taxes). Provisional assessment follows the old division; correct it in the final return, if necessary via Den Haag District Court.
Rights and obligations
Rights:
- Freedom to choose the lowest tax.
- Refund if overestimation (Article 22 Income Tax Act).
- Act in good faith: realistic division.
- Document proof of ownership.
- After divorce: revert to actual situation in the year of dissolution.
Frequently asked questions for Den Haag
Can I adjust the Box 3 division after filing?
Yes, until 1 May. Thereafter, request an ex officio amendment within 5 years (Article 16 AWR) if facts change.
Does this apply without a cohabitation agreement?
No, you must qualify as a tax partner with a joint return and equalization of income/expenses.
Effect on benefits?
No, benefits (rent and healthcare allowances) are based on actual assets per person (Article 2.27 Income Tax Act).
Upon death?
Division up to date of death. Heirs receive actual assets; Box 3 via executor.
Tips specific to Den Haag
- Use the calculation tool: Try belastingdienst.nl/simulatie-box-3 for your situation.
- Document everything: Bank statements as proof of ownership.
- Asset planning: Upon marriage via the Municipality of Den Haag, opt for limited community of property at a notary.
- Local advice: For complexity (e.g., BV shares), contact Juridisch Loket Den Haag or a tax advisor.
- Check every year: Assets change; optimize continuously.
In family law in Den Haag: Ownership may be separate due to conditions, but tax division remains possible via Den Haag District Court. Free first-line advice? Juridisch Loket Den Haag. For personal advice, contact local experts.
This article (approx. 1050 words) is current as of 2024. Always check the latest Tax Authorities information.
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