In the Netherlands, there is officially no wealth tax, but there is a tax on investment income, known as the “savings and investment tax”. You pay a levy on the return on your savings and investments. This tax is detailed in Box 3 of the income tax. You pay tax on the return of assets, which is reduced by the return on debts. The primary residence is not included, but a second home or vacation home is. The levy is not paid on the actual returns made; instead, the government determines what returns you should have made (assumed returns).
Read more: Tax on Savings and Stocks in the Netherlands