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How to answer box 3 if one falls under the 30% rule.


I currently fall under the 30% rule. In 2012 my Dutch savings were over the tax-free limit ("heffingsvrij vermogen"). May I still tick "no" at the opening question of box 3 ("had u bezittingen, zoals (maatschappelijke) beleggingen, spaargeld, of een tweede woning")?


Since you have the 30% ruling you do not have to declare your savings at all. You can tick "no".

See also:

30 ruling exemption from taxation on savings

Tax on savings and investments - end of 30 ruling - leaving the Netherlands

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Comments (18)
Comment by m smith on Tue, Mar 26th, 2013 at 10:44 PM
Hi arjan, what happens when the 30% ruling has been granted in the middle of the year? Is it still possible to answer no to the question in box 3? Or the fact that I did no??t fall under the 30% ruling for the first half of the year (while living and working in nl) means I should declare all savings? Thanks!
Comment by arjan enneman on Mon, Apr 1st, 2013 at 11:17 AM
if you were living in the netherlands the whole year but the 30% ruling was only granted for part of the year you will have to declare box for the part of the year you did not have the 30% ruling. this is however difficult to declare, officially the fictitious profit of 4% has to be reduced pro rate but the tax software doesn‘t allow this. so only other option is to reduce the savings pro rata (as far as they stay above the threshold) or declare everything and file a letter of objection against the tax assessment.
Comment by cristian on Wed, Jul 24th, 2013 at 11:25 AM
i am entitled by belastingdienst to receive the 30% rule according to a letter received on 12.12.2012, the starting date of the period being 1st of october 2012. the problem is following: my employer at that time, did not pay me the amount related to 30%rule for months october, november, and december 2012 on the reason that they closed the financial situation for 2012. now, the are not willing to solve this, advising me that i can recover the money back from belastingdienst by using the tax return program. in 2012 i‘ve been living entirely in the netherlands, so i cannot fill in form m for tax return, the only one which allow me to ask back money related to 30% rule. the belastingdienst consultant explain that there is no chance to receive the money back directly from them, so is entirely the employer responsibility to solve the issue.could you please let me know if is something i could do in order to solve this?
Comment by Alfonso on Fri, Mar 27th, 2015 at 5:03 PM
In the tax return 2014, the Authorities automatically fill in your bank and saving accounts, not having the possibility of excluding the question. The only possibility is to remove the saving accounts that appear there. Is it the right way to proceed if we have the 30/70 rule?
Comment by Arjan Enneman on Wed, Apr 1st, 2015 at 11:12 PM
All pre-filled bank accounts can be removed if you have the 30% ruling.
Comment by Erik Prinsen on Thu, Apr 2nd, 2015 at 3:27 PM
How to deal with box 3 of my bank accounts as my partner is under the 30% rule? We have a contract of living together since medio 2015
Comment by juan on Wed, Apr 8th, 2015 at 5:58 PM
Actually, while you can delete the pre-filled accounts, the system still expects you to enter at least one account‘s details. "Bankrekeningen en andere bezittingen" knows you have accounts and it will not let you untick the "Bank- en spaarrekeningen" checkbox...
Comment by Arjan Enneman on Tue, Jul 14th, 2015 at 1:09 AM
If you are fiscal partners then it is possible to divide the accounts to your partner who doesn‘t have to declare the accounts if your partner has the 30% ruling. You may be fiscal partners from 2015 only, not in 2014. This depends on your personal situation. But you didn‘t have a living together contract in 2014.
Comment by Arjan Enneman on Tue, Jul 14th, 2015 at 1:12 AM
@Juan You may have to leave one account in the tax return but with an amount showing of 1 Euro. But I believe that issue has been solved.
Comment by Arjan Enneman on Thu, Sep 24th, 2015 at 3:55 PM
If the 30% ruling is granted after the end of the year retro active to a date in the previous year then the employer should indeed adjust their payroll administration for the previous year. It is not possible to claim a deduction for the 30% ruling in the annual income tax return. If the employer has agreed to implement the 30% then they also have to do that for the previous year in my opinion.
Comment by Greg Robson on Thu, Jan 28th, 2016 at 7:55 PM
So, Arjan Enneman, this looks like welcome news to me. I have been on 30% ruling for four years and I have always ticked the box 3 info. I now wonder how difficult it is to apply for a Belasting dienst reassessment for last year at least? Any idea?
Comment by Arjan Enneman on Mon, Feb 1st, 2016 at 4:21 PM
It is possible to request a reassessment for a previous year as long as the tax authorities haven‘t issued a final tax assessment yet. Once it is final it is no longer possible to request an adjustment of your tax return. You can request a reassessment by sending a written request to the tax authorities or you can object (within 6 weeks after the date of issue) against a tax assessment you receive(d).
Comment by Myriam on Sat, Mar 12th, 2016 at 5:24 PM
My 30% ruling ended nov 1rst 2015. How should I fill in box 3 for declaration 2015? simply pro-rata of the savings (total /12*2)- only 2 months without 30% ruling. Will that be accepted by the tax authorities ? Thanks
Comment by Robin on Mon, Mar 14th, 2016 at 11:19 PM
In your answer you mentioned ‘You can tick "No"‘, but for aangifte 2015 the option is ticked and I am not able to change it. How to resolve this issue?
Comment by Markus on Wed, Mar 16th, 2016 at 1:45 PM
Hello Arjan, You mentioned "You can tick ‘No‘" but now we don‘t have aangifte desktop application and on website, the selection is made and one is not able to tick no (unselect). I tried to delete back accounts on the next page, but it doesn‘t go further as it expects at least one bank account to be present. In this case how to opt for partial non-resident status?
Comment by Arjan Enneman on Fri, Apr 15th, 2016 at 11:31 AM
It would indeed be my suggestion to delete the pre filled information (as long as the 30% ruling is applicable to you). However, if this is no longer possible in the 2015 web application then I do not know how to solve this directly. Option would be to object against the tax assessment later if it includes box 3 income. At Expatax we use professional tax software so we don‘t have a problem with this issue.
Comment by K on Mon, Feb 13th, 2017 at 11:14 AM
Hi Arjan, My 30% ruling has expired but my wife has 30% ruling till 2021. I already cross checked online and found that "If you have a fiscal partner, also your partner can benefit from this exemption. This is because your partner can allocate his or her savings and investments to you." I have 2 questions related to this: 1. How do I allocate my savings to her? Do I still tick ‘No‘ in the Box 3 (assuming tax authorities already know that the fiscal partner has 30% ruling and that is the reason for selecting No) or is there some other process? 2. Since, I would claim exemption from savings in Box 3, I hope I don‘t need to declare my offshore savings till 2021.
Comment by Arjan Enneman on Tue, Sep 19th, 2017 at 1:54 PM
In your tax return no savings are declared, in your partners tax return (who has the 30% ruling), also no savings are declared. With 30% ruling also offshore savings are exempted.
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