The Dutch Three-Box Tax System

How the three-box system works — Box 1 (income), Box 2 (shares), and Box 3 (savings & investments).

Three-Box System — Visual Guide

Interactive animated diagrams, real-world examples, and a side-by-side comparison of all three boxes.

Box 1: Income from Work and Home

A complete guide to Box 1 of the Dutch tax system — employment income, self-employment profits, home ownership, tax brackets, deductions, and credits explained with examples.

Box 2: Substantial Interest

Understand Box 2 of the Dutch tax system — who qualifies as a substantial interest holder, how dividends and capital gains are taxed, and DGA salary rules.

Box 3: Savings and Investments

Learn how Box 3 taxes your wealth in the Netherlands — the deemed return system, tax-free allowance, asset categories, and the ongoing reform after the Supreme Court ruling.

The Three-Box System in Detail

A deep dive into each box with detailed calculations, edge cases, optimization strategies, and worked examples for every situation.