What are Assets for Box 3?

Assets are everything that stores or generates wealth, excluding:

Included:

  • Savings and bank balances

  • Investments: shares, bonds, funds

  • Second homes, rental properties, land

  • Cash and cryptocurrency (valued 1 Jan)

  • Loans or receivables

  • Non-exempt capital insurance, annuities, usufruct rights, art, collectibles

Excluded:

  • Primary residence

  • Shares in your own company

  • Legally exempt assets (e.g., some green investments)


How this affects your filing:

  • Few assets (below €57,684 / €115,368 for families, 2025): Regular filing is usually enough.

  • Multiple assets or investments: Choose Regular Incl Assets to optimize your Box 3 tax and ensure the lowest tax payable.

  • More than 10 asset items: Add Assets Top Up (up to 5 items) to your filing.