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How are stored precious metals taxed in the Netherlands?

In the Netherlands, precious metals fall under Box 3 (wealth tax). This applies both to metals stored at home and those stored via Edelmetaal Beheer Nederland. 

Also view these questions

Tax rules for precious metals How is privately owned precious metal taxed? Can I invest in precious metals as a business? How does the VAT exemption work for precious metals? How does VAT work when buying and selling precious metals? Am I required to file a tax return

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