The rebate for green investments can be claimed by the Dutch taxpayer who's green investments have been exempt in Box 3 (income from savings and investments).
If the tax incentive for social investments was applied by the taxpayer and his/her partner jointly, the rebate for social investments applies to the joint amount.
The rebate for green investments amounts to 0.7% (2023) of the amount that has been exempt on the basis of Box 3 (income from savings and investments) at reference date (1 January). There is also a tax incentive for green investments, read more about this at the section The tax incentive for social investments (in Dutch: 'maatschappelijke beleggingen').