Yes, privately held gold, silver, platinum or palladium generally falls under Box 3. For your tax return, you should use the value of your precious metals on 1 January. This is the reference date for Box 3.
If you have precious metals stored with Holland Gold, you can find the valuation statement in the Holland Gold app or on the website. After logging in, you can find this statement under ‘Financial statements’.
More information about reporting precious metals can be found in our frequently asked questions about reporting precious metals to the Dutch Tax and Customs Administration.
If the precious metals are held in the name of a private limited company or business, different tax rules apply. Please discuss this with your accountant or tax adviser.