Knowledge Base

Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.

I pay premiums into a long term savings plan. Which value should I declare under the savings in Box 3?


Could you please advise what value do you enter on box 3 for savings in a long term plan? I invest monthly premiums in a fund which matures when I‘m 65. When I file the tax return do I declare the value as

  1. sum of premiums paid,
  2. market value as of Jan 1st or
  3. value if I were to access the fund?

All 3 values are different and since this is a fund I can‘t access until it matures without penalty I‘m interested in knowing how this is treated for taxation.


The value which must be declared is the market value on January 1st. This value will be mentioned on the year end statement you will have received from the savings plan provider.

Attached Files
There are no attachments for this article.
There are no comments for this article. Be the first to post a comment.
Security Code Security Code
Related Articles RSS Feed
When will I receive the final tax assessment from the Dutch tax authorities?
Viewed 2442 times since Thu, Mar 14, 2013
Financial amounts from the Netherlands for the years 2009-2012: tax rates, compensations, exemptions etc.
Viewed 5376 times since Thu, Dec 29, 2011
What is the 4% notional income in box 3?
Viewed 3424 times since Tue, Jun 25, 2013
Where should I file a tax return if I pay tax in Holland but social security in Portugal?
Viewed 16042 times since Thu, May 30, 2013
I want to sell a property which I own. Will I have to pay capital gains tax?
Viewed 2888 times since Tue, Jan 10, 2012
Aangifte 2012 m
Viewed 3596 times since Thu, Jul 18, 2013
Taxation of second home in the Netherlands and income related to it
Viewed 3059 times since Thu, Jan 22, 2015
I spend 80% of my time outside the Netherlands for work. Can I get a refund in NL?
Viewed 2673 times since Thu, Nov 7, 2013
Should the kinderbijslag be reported in my tax return?
Viewed 2160 times since Thu, Apr 11, 2013