For box 3, there are no major changes in 2025 compared to 2024. Under this system, the savings, other assets and debt categories each have their own percentage of fictitious return based on the value per beginning of the year. In 2025, the tax-free wealth increases to € 57.684 (€ 115.368 for fiscal partners). Based on the asset mix, an average return is calculated on the total assets. The flat rate on the fictitious return in box 3 was 36% in 2024. This will remain the same in 2025.