The Netherlands published Regulation No. 2025-0000062971 in the Official Gazette on 14 March 2024, which sets the deemed rates of return for Box 3 income for 2024. Box 3 income includes income from savings (bank balances), debts, and investments and other assets. The regulation sets the deemed rates or return savings at 1.44% and for debts at 2.61% with retroactive effect from 1 January 2024, which are up from prior deemed rates of 0.92% and 2.46% respectively. The deemed rate of return for …