Box 3 — what to do if no automatic recovery received?

After Christmas Ruling 2021 + Box 3 Legal Recovery Act (June 2022), Tax Office auto-corrected where actual return was lower. NOT everyone received automatic recovery — e.g. foreign accounts, foundation assets, non-standard investments. Plan for those without recovery:

1. Calculate ACTUAL return per year 2017-2022statements, dividends, investment reports, not unrealised gains (Supreme Court limited to actually realised)
2. Compare with notional return applied in annual assessments
3. If difference: file EX OFFICIO REDUCTION request (AWR 65up to 5 years back) — free, simple letter with substantiation
4. On refusalobject within 6 weeks
5. Continued refusal: tax court appeal. For 2023+ savings variant appliesobjection possible but lower success rate (specifically for investors with low actual return). Advice: tax advisor — typically €150-€300 but refund often €1,000-€10,000 for over-taxed cases.