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If you own capital or assets with a value of up to €50,000 (or €100,000 with your fiscal partner), you will no longer pay the box 3 tax over those assets. The overall tax rate will increase from 30 to 31%. As a result of this adjustment, everyone with savings or invested capital up to €220,000 will pay less box 3 tax from 2021.
- Everyone with savings or investments
The change has come into force on 1 January 2021.