Proposed Box 3 relief measures were omitted from the September 2026 tax package. The bridge regime and actual-return route still apply. A capital-gains model is still being developed, while assessments continue under current rules.
Why this matters
Box 3 is personal tax, but a provisional assessment can affect a founder’s company cash. It may alter dividend timing, household reserves, or a planned capital injection. For 2026, provisional assessments use a 1.28% notional return for bank deposits and 6.00% for investments and other assets. The tax rate is 36%. The allowance is €59,357 per person, or €118,714 for fiscal partners. A lower actual return may reduce tax. Any refund depends on records and processing.
Example
An owner-manager plans a dividend next spring and sets aside cash for a provisional Box 3 assessment. They also expect a refund after reporting a lower actual return. The assessment is payable now. The refund is not. Combining both figures in one cash forecast may leave too little for a supplier invoice. Treat the assessment as due and the refund as uncertain. Record salary, dividends, loan repayments, and other payments between the company and owner properly.
XTROVERSO tips
- Separate three cash amounts. List assessed tax, estimated tax under current rules, and possible refunds on separate lines in the cash plan.
- Build one Box 3 file. Save bank statements, broker reports, valuations, loan contracts, interest records, and transaction details. Do not rely on continued platform access.
- Record property use. Keep dates of rental and private use, plus rent, financing, and valuation records. Private use can affect the 2026 actual-return calculation.
- Document company transfers. Give each payment between the owner and company a clear basis. Record whether it is salary, dividend, loan repayment, or another transaction.
- Plan under current rules. Keep unfinished reforms and expected relief out of the cash forecast. Review assessment status, filing records, and objection deadlines with your tax adviser.
Need a clear view of how Box 3 exposure could affect your company’s cash planning?
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Verzachtingen in box 3 sneuvelen op begroting
- Rijksoverheid - Status of the Wet werkelijk rendement box 3
- Rijksoverheid - September 2026 policy direction toward capital-gains taxation
- Belastingdienst - Current counterproof regime and actual-return evidence
- Belastingdienst - 2026 cash exposure under the bridge system
- Rijksoverheid - Current rates, exemption and green-investment transition
- Belastingdienst - Administrative capacity and duration of the recovery process
- Rijksoverheid - Closed route for many non-objectors for 2017 through 2020
