Overview of portfolios included in the box 3 tax base
The Portfolios included table shows which portfolios Protiva includes in the box 3 calculation, listing the ownership share, WOZ value, financing debt and weighted tax base per portfolio.
Where to find this
Go to box 3 return;
- Scroll down to the Portfolios included section.
Portfolio
The name of the portfolio, with the country, the WOZ reference year used and any notes about missing WOZ values shown underneath.
Your share
Your ownership share in this portfolio. The tax base and debt are calculated proportionally based on this percentage.
Properties
The number of properties in the portfolio that are included in the calculation.
WOZ value
The unweighted sum of the WOZ values of all properties in the portfolio. For properties outside the Netherlands the market value as of 1 January is used, because no WOZ exists there.
Financing (your share)
Your share of the financing debt, based on your ownership percentage.
Basis (your share)
The weighted property tax base of the portfolio: the WOZ value minus the financing debt, proportional to your ownership share. The total row at the bottom sums all portfolios.