Dutch tax glossary
What is a notional return in Box 3?
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Definition
A notional return is an assumed yield the tax rules apply to wealth categories in Box 3, instead of measuring every actual gain for the provisional method.
Dutch term: forfaitair rendement
Provisional and final percentages can differ by year and asset class. Our Box 3 tool follows the published provisional method for the stated year.
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FAQ
What is Notional return in simple terms?
A notional return is an assumed yield the tax rules apply to wealth categories in Box 3, instead of measuring every actual gain for the provisional method.
Is this personal tax advice?
No. These pages are educational estimates. Use your payslip, assessment, employer, Belastingdienst guidance, or a qualified adviser for personal decisions.
Educational definitions only. Read our methodology or report a correction.