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ARTICLE · 27 OCTOBER 2025

Possible Tax Refund For Non-Dutch Holiday Home Owners

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If you are a non-Dutch resident who owns a holiday home in the Netherlands for personal use, you may be entitled to a tax refund.

NetherlandsTax
Linda van de Reep
Linda van de Reep
Edwin van den Broek
Edwin van den Broek
Mirjam Nwanwuna
Mirjam Nwanwuna
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If you are a non-Dutch resident who owns a holiday home in the Netherlands for personal use, you may be entitled to a tax refund.

When you have assets in the Netherlands that are subject to taxation in ''Box 3'' (taxation on savings and investments), such as a holiday home, you will in principle be taxed on these assets based on a flat-rate return. In 2025, this flat-rate return is 5,88% of the property value (based on the WOZ value).

On July 8, 2025 the Dutch Senate adopted the Counterevidence Law for Box 3. Based on this law, you are allowed to report actual return on your assets, instead of the flat-rate return that is currently used by the Dutch Tax Authorities. In case your actual return is lower than the flat-rate return, you may be eligible for a tax refund in box 3. The actual return is filed by using the form 'Opgave Werkelijk Rendement' (Statement of Actual Return).

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