DEGIRO annual statement: data needed for your Dutch tax return

For your Box 3 tax return, only the value of your investments on 1 January counts, which you'll find in the DEGIRO annual statement under Inbox → Documents; note that cash held via a money market fund is classified by the Belastingdienst as an investment rather than a (lower-taxed) bank balance.

This article explains what data you need and where to find it. It is not tax advice — if in doubt, consult the Belastingdienst (Dutch Tax Administration) or a tax advisor.

The core principle: it’s about one reference date

For Box 3, what counts is not your average wealth over the year, nor the highest or lowest point — only the value of your assets on 1 January of the tax year. What your portfolio did for the rest of the year is not relevant for that year’s tax return (though it is relevant again for 1 January of the following year). Full stop. See also the article on Box 3 tax for how that value is subsequently taxed.

Where to find that value at DEGIRO

DEGIRO provides an annual statement that you can find under Inbox → Documents in the web platform. It shows the value of your portfolio on 1 January, converted to euros. Keep this statement safe — it’s your source for the tax return, even if you keep your own records as well.

A common mistake: how your cash is classified

Does your cash at DEGIRO count as savings? Not automatically. One detail that can cost you money: not every “balance” held with a broker counts as a bank balance for Box 3 purposes (which has a low deemed return). If a broker holds your cash via a money market fund instead of an actual bank account, the Belastingdienst classifies that as an investment — subject to the much higher deemed-return percentage for “other assets” instead of the low percentage for savings. For 2026 that difference is 6.00% versus 1.44%: on €50,000 in cash accidentally counted as “other assets” instead of a bank balance, that’s roughly €821 in extra Box 3 tax owed — not a rounding error.

We regularly get questions about this from users who accidentally used the wrong rate — often discovered only after the return had already been filed. At DEGIRO, your cash is currently held in a Flatex bank account, which generally counts as a bank balance. For most private DEGIRO accounts this isn’t an issue — but if you’re reading this article a couple of years from now, check this point again, because structures like this change. If you also received dividends that year, the withholding tax on those is a separate story — see Dutch dividend withholding tax at DEGIRO for how much of that was already withheld.

Checklist for your tax return

• Portfolio value on 1 January (from your DEGIRO annual statement under Inbox → Documents), converted to euros.
• Any cash balance on the same date, and how that balance is classified (bank balance or investment).
• Any debts or negative balances on 1 January, which are factored in separately.
• If you have a fiscal partner: the combined value, to be divided between you as you choose on the return.

How ClearAnalyser helps with this

ClearAnalyser shows your exact portfolio value on any date in the past — including 1 January — automatically reconstructed from your live transaction history, so you never have to guess or calculate what you held at the time. What Box 3 costs you over the long run is shown by the compound interest simulator with Box 3, and your actual result for the year by calculating your DEGIRO return. Which other trackers handle Box 3 is covered in the DEGIRO portfolio tracker comparison.

Sources: What percentages was the deemed return calculated at for my tax return? — Belastingdienst (Dutch) · When is the Annual Report available and where can I find it? — DEGIRO