Processing of Box 3 'Real Return Statements' temporarily suspended

The Dutch Tax Authorities have temporarily suspended the processing of Box 3 'Real Return Statements' (so-called “OWR”) out of precaution. The OWR forms currently received will be kept pending until the problem in the automated IT assessment process is resolved. This is expected to be resolved no later than early October 2025. This was the response from Finance Minister Heinen to parliamentary questions from Member of Parliament Vermeer (BBB). These questions were submitted in response to the news headline "Tax Administration sent tens of thousands of letters with an incorrect box 3 return."

 

To date, 4,500 rejection letters have been sent to individual taxpayers in response to a submitted OWR form, stating that no timely and relevant objection or reduction request had been submitted to qualify for (additional) correction. As far as we know, 200 of these letters were issued incorrectly. The taxpayers impacted have reportedly been notified and have received an apology letter stating that their OWR form will be processed after all.

 

If you have any questions or comments regarding the OWR form or received any correspondence from the Dutch Tax Authorities in relation to Box 3, then please do not hesitate to contact us. We are happy to assist.