31 December 2023 Add expertise tag Add service tag Add country tag
Global Mobility Services International labor and cross border assignments Tax compliance

Tax exempt amount in Box 3

The amount of exempt equity (heffingsvrij vermogen) is € 57,000 for 2023. In case of a fiscal partner, the exempt equity amounts to €114,000. 

This implies that no tax becomes due in Box 3 if the balance of the qualifying assets and liabilities stays below this threshold.