{"id":16210,"date":"2025-07-17T04:00:00","date_gmt":"2025-07-17T04:00:00","guid":{"rendered":"https:\/\/practical.nl\/start-herstel-box-3-op-basis-van-werkelijk-rendement\/"},"modified":"2025-07-17T04:00:00","modified_gmt":"2025-07-17T04:00:00","slug":"start-herstel-box-3-op-basis-van-werkelijk-rendement","status":"publish","type":"post","link":"https:\/\/practical.nl\/en\/start-herstel-box-3-op-basis-van-werkelijk-rendement\/","title":{"rendered":"Start herstel box 3 op basis van werkelijk rendement"},"content":{"rendered":"<p>Op 8 juli 2025 heeft de Eerste Kamer de Wet tegenbewijsregeling box 3 aangenomen. Dit betekent dat de Belastingdienst kan starten met het herstel van box 3 op basis van het werkelijk rendement. <\/p>\n<p>Vanaf half juli 2025 verstuurt de Belastingdienst gefaseerd brieven aan belastingplichtigen over het doorgeven van hun werkelijk rendement. Deze brieven worden niet verstuurd aan fiscaal dienstverleners, dus het is belangrijk om klanten hierop te attenderen. <\/p>\n<h4>Formulier Opgaaf werkelijk rendement (OWR)<\/h4>\n<p>Het formulier OWR is sinds 10 juli 2025 beschikbaar via Mijn Belastingdienst. Het wordt aangeraden te wachten met het invullen van het formulier tot de brief is ontvangen. In deze brief staat belangrijke informatie, zoals het fictief rendement, die nodig is voor het invullen van het formulier.  <\/p>\n<div style=\"font-size:smaller\" class=\"im_source\">Bron:Belastingdienst | persbericht | 07-07-2025<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Op 8 juli 2025 heeft de Eerste Kamer de Wet tegenbewijsregeling box 3 aangenomen. Dit betekent dat de Belastingdienst kan starten met het herstel van box 3 op basis van het werkelijk rendement. <\/p>\n<p>Vanaf half juli 2025 verstuurt de Belastingdienst<\/p>\n","protected":false},"author":1,"featured_media":15891,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-16210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inkomstenbelasting"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Start herstel box 3 op basis van werkelijk rendement - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/practical.nl\/en\/start-herstel-box-3-op-basis-van-werkelijk-rendement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Start herstel box 3 op basis van werkelijk rendement - Practical | Boekhouding, Salarisadministratie &amp; Belastingadvies\" \/>\n<meta property=\"og:description\" content=\"Op 8 juli 2025 heeft de Eerste Kamer de Wet tegenbewijsregeling box 3 aangenomen. 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