Box 3 actual return statement (OWR, 2017-2024)

Was your real return lower than the deemed return? Reclaim overpaid Box 3 tax.

With the actual return statement (opgaaf werkelijk rendement, OWR) you report to the Belastingdienst what your Box 3 assets really earned. If that was lower than the deemed (forfaitaire) return you were assessed on, your tax is reduced (the tegenbewijs rules following the Christmas ruling of the Dutch Supreme Court). The statement covers tax years 2017 through 2024. With Taxmo you enter your actual return per asset class and we build and file the official statement directly, for €39 per year.

Who should file the OWR?

Anyone with Box 3 assets (savings, investments, a second home) whose actual return was lower than the deemed return in their assessment. Think of years with investment losses or near-zero savings interest. Which years are still open in your case depends on your assessment and any objection filed; the Belastingdienst checks this when processing the statement.

How the actual return is calculated

The actual return counts per asset class: interest received on bank and savings balances, dividend and price results on securities (including unrealised gains and losses), rent and value development of property, minus interest paid on debts. Costs are largely not deductible. Taxmo adds up the components and checks the totals against what the Belastingdienst expects.

What you need and how to file

Your annual bank and broker statements per year, and for property the WOZ values and rental income. Keep them as evidence; the Belastingdienst may ask. In Taxmo you enter the amounts per category, pay a one-time €39 for that year, and we download or file the official statement (XBRL) directly via Digipoort.

Frequently asked questions

Which years does the OWR cover?

Tax years 2017 through 2024. Whether a specific year is still open in your case depends on your assessment and any objection; the Belastingdienst checks this during processing.

What is it worth?

If your actual return was lower than the deemed return, your Box 3 tax for that year is reduced and the difference is refunded. In loss years on investments that can be substantial.

Do unrealised losses count?

Yes. The actual return includes unrealised value changes of your investments and property, alongside interest, dividend and rent.

What does it cost at Taxmo?

€39 one-time per year. We build the official statement (the same XBRL message professional tax software uses) and file it directly to the Belastingdienst.