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    How does box 3 affect your worldwide income return?

    Do you have pending worldwide income returns (opgaaf wereldinkomen) with income in box 3 for the years 2017 to 2021? Or did you request to extend your filing deadline? This is what you need to do:

    • The filing deadline for your worldwide income return has been extended

      First find out which calculation method for your income in box 3 works out best for you. To do so, you can use our Hulpmiddel box 3-inkomen (Box 3 Income Tool, only available in Dutch) and calculate your income from savings and investments. You can also use the tool on the form 'Uitvraag wereldinkomen box 3' (Determining worldwide income box 3, only available in Dutch). You will receive this form in September.

      The old method works out best

      If the old method is more advantageous for you, then you only need to send us your worldwide income return (opgaaf wereldinkomen).

      The new method works out best

      Is the new method more advantageous? Then you need to enclose information about your individual assets when submitting your worldwide income return. Please do so in one of the following ways:

      • Did you use our tool? In that case, please use the print option and enclose the printout, since it states all your assets as well as the calculation result.
      • You can also use the form 'Uitvraag wereldinkomen box 3' (Determining worldwide income box 3, only available in Dutch). You will receive this form in September.

      Please send this information to us together with your worldwide income return. You can use the return envelope for this purpose. Please state your full name, initials and your citizen service number (bsn) on the tool printout or the form. Without this information we cannot process your tax return.

    • Your worldwide income return has not been processed yet

      Find out which calculation method works out best for you

      You can do so using our Hulpmiddel box 3-inkomen (Box 3 Income Tool, only available in Dutch) and calculate your income from savings and investments. You can also use the tool on the form 'Uitvraag wereldinkomen box 3' (Determining worldwide income box 3, only available in Dutch). You will receive this form in September.

      If the old method is the most advantageous for you, there is no action required on your part.

      Is the new method more advantageous for you? In that case you need to refile your worldwide income return. Otherwise, we cannot process the data from the new calculation method. In September you will receive a letter from us with a new form 'Opgaaf wereldinkomen' (Worldwide income return, only available in Dutch).

      Inform us about your individual assets

      You also need to inform us about your individual assets for that year. Please do so in one of the following ways:

      • Did you use our tool? In that case, please use the print option and enclose the printout, since it states all your assets as well as the calculation result.
      • You can also use the form 'Uitvraag wereldinkomen box 3' (Determining worldwide income box 3, only available in Dutch). You will receive this form in September.

      Please send this information to us together with your new worldwide income return. You can use the return envelope for this purpose. Please state your full name, initials and your citizen service number (bsn) on the tool printout or the form. Without this information we cannot process your tax return.