Netherlands Financial Glossary
Learn the definitions of key financial terms, tax acronyms, and mortgage jargon commonly used in Netherlands. Updated for 2026.
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Box 3 Heffingsvrij Vermogen
TaxThe Dutch Box 3 tax-free wealth threshold: €59,357 per person or €118,714 for fiscal partners in 2026 under the current deemed-return system.
View full definition →Bouwdepot
LoansA Dutch construction/renovation mortgage deposit that pays approved building invoices in stages; interest received on its balance offsets deductible borrowing interest during the applicable two-year tax period.
View full definition →M
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Dutch financial terms for the Box 3 reform and ZZP freelancer era
The Netherlands targets a new actual-return Box 3 system for January 2028 but continues the deemed-return bridge in 2026. Regular zelfstandigenaftrek is €1,200 in 2026 and €900 in 2027, with no enacted 2028 zero. The under-35 transfer-tax exemption can apply once even if the buyer owned a home before, provided all 2026 conditions hold. These terms cover the specific 2026-2028 transition rules for your investments, freelance income, and property purchases.
Box 3: from heffingsvrij vermogen to heffingsvrij resultaat
The 2026 Box 3 wealth exemption is **€59,357 per person** or €118,714 with a fiscal partner. Provisional deemed returns are 1.28% on bank balances and 6.00% on other investments, taxed at 36%; a lower actual return can reduce final assessment under counterproof rules. The proposed actual-return regime targets 2028, but its threshold and loss rules are not current law. [Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/nl/box-3/content/berekening-box-3-inkomen-2026) gives the current calculation.
ZZP deductions: what survives the phase-down
The regular zelfstandigenaftrek is €1,200 in 2026 and €900 in 2027 under the published schedule; it is **not** enacted to reach zero in 2028. Its 1,225-hour criterion remains. The MKB-winstvrijstelling is 12.7% of profit **after** eligible entrepreneur deductions and has no 1,225-hour test, but still requires income-tax entrepreneur status. [Rijksoverheid](https://www.rijksoverheid.nl/vraag-en-antwoord/zelfstandigen-zonder-personeel-zzp/zzp-belasting) separates this from a proposal to phase out the **extra startersaftrek**.
Home-buyer rules: startersvrijstelling and bouwdepot
An eligible owner-occupier aged 18–34 may use the startersvrijstelling once on a home with economic value up to **€555,000 in 2026**, even if they previously owned a home but never used this exemption. Above €555,000 the 2% owner-occupier rate applies to the full value. The 2026 investor-home rate is 8%, not 10.4%. NHG has a **separate** price/loan ceiling, so it does not automatically stack. [Belastingdienst](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/prive/woning/overdrachtsbelasting/startersvrijstelling/) states the conditions.