The Netherlands published Regulation No. 2026-0000036908 in the Official Gazette on 20 February 2026, which adjusts the deemed rates of return for Box 3 income for 2025. Box 3 income includes income from savings (bank balances), debts, and investments and other assets. The regulation sets the deemed rates of return for savings at 1.37% (down from 1.44%) and for debts at 2.70% (up from 2.62%) with retroactive effect from 1 January 2025. The deemed rate of return for investments and other asse…