What it is
You can show that your actual return was lower than the deemed return. The Belastingdienst then uses the more favourable amount: the deemed or the actual return. You never pay more than the deemed amount.
From the 2025 return, the return asks about it automatically when you have assets. For 2024 and earlier there is a separate form, Opgaaf werkelijk rendement. Reporting it is not required.
What counts for crypto
- The change in value over the year: the 31 December value compared with 1 January, also when you did not sell.
- Income you received.
- Costs, such as trading fees, cannot be deducted.
- A negative actual return in one year cannot be set off against another year.
The page does not name staking separately; rewards you received are income.
What you need
For your crypto: the value on 1 January, the value on 31 December, and the total value of your purchases and sales during the year.
When it helps
It can help in years when your total return on all box 3 assets was lower than the deemed return, for example a year in which crypto fell. The actual return is worked out on your whole box 3 wealth, without the tax-free amount.
With Pro, the fill-in help lists the 1 January and 31 December values, purchases, sales and rewards for this route.