It's pretty simple, really.
Profits made from trading, whether it be forex, stocks, crypto, etc is all part of "Box 3". So it counts as the same category as savings and bank accounts. Or even the money you stashed away in an old sock.
For tax purposes there's a reference date. That's the first of January of the year you file your taxes for.
So let's say it's now 2023 and you file taxes for 2022.
When asked for the value of your Box3 assets, you need to know the value they had on 01-01-2022.
The Dutch Belastingdienst does not calculate taxes on actual gains, so you do not need to know the result of every transaction made. They simply say that all Box3 assets generate income at a fixed rate. Whether that is interest on a savings account, dividends from stocks, trading currencies, etc does not matter to them.
Based on that fixed rate of gains, you pay a tax on those gains.
Depending on the total value of your Box3 assets, there are different tax rates.
https://www.belastingdien...en-uit-vermogen-over-2022
Also, there's a tax-free part. If your Box3 value is less than €50651, you pay no taxes on your Box3 assets at all.
https://www.belastingdien...gen/heffingsvrij_vermogenYou put 0, because that cash was added after 01-01-2022.
In your tax report for 2023 (which you file in 2024), you take the value that it has on 01-01-2023..
It always lags a year behind.
And lets say you quit forex trading before 31-12-2022 and withdraw all your assets from your broker back to your bank account, next tax filing will also be 0 for Forex trading.
But then the cash is in your bank account, which is also Box3. So if you need to pay tax, it'll be counted anyway.
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Voor 20% gewijzigd door
McKaamos op 08-10-2022 23:54
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