Box 3 interim deemed-return rates adjusted for 2024

Pending the planned Box 3 reform from 2027, the interim 2024 deemed-return percentages were set at 1.03% for savings and 6.04% for other investments; the tax-free allowance (heffingsvrij vermogen) remained €57,000 per person. The Supreme Court's rulings requiring the option to tax actual rather than deemed return continue to produce tax-authority adjustments each year.