25%. See also box 2 . Tax on savings and investments (box 3) There is a tax of 32% on the assumed return on bank savings and other assets, if their total value exceeds €57,000. There is an exemption for money invested in approved "green" investments up to a certain limit. Moreover, a tax credit per year of 0.7% of the value is applied for these investments. The credit only counts towards box 3. See also box 3 . Threshold income The sum of the incomes in the three boxes is the "threshold income". It determines thresholds for tax deductions, e.g. for gifts (see below). The deductible amount is subtracted from the income in box 1; if this is not enough, the remainder is subtracted from the income in box 3, and finally from box 2. Gifts The Dutch Tax Service can declare an institution to be an "institution for general benefit" (algemeen nut beogende instelling, ANBI). Often this is a foundation (stichting). It can also be a voluntary association (vereniging), but not e.g. a sport club, or association of personnel. Also it cannot be a commercial institution. If the sum of someone's gifts to ANBIs exceeds 1% of the threshold income, the excess, with a maximum of 10% of that income, is deductible income. Total tax The total tax is the sum in the three boxes, minus EUR 2,001 (2013; less for 65+), a tax credit not to be confused with a . The resulting amount of tax may be less than zero, in which case the amount is partially paid out, provided that one has a spouse and the tax of both together is not less than zero. The 30 Percent Rule The 30 Percent Rule is a personal income tax reduction for select employees in the Netherlands. It applies to specialized foreign employees who are brought to the Netherlands because their skills are scarce in the Dutch marketplace. The scarcity of work force with particular skills is reviewed annually. The 30 Percent Rule allows an employer to exempt from income tax up to 30% of the employee's annual remuneration (the "Basis") and used to be applicable for the first 10 years of their stay in the Netherlands, but is currently for the first 5 years Inkomstenbelasting Wet 2001. The purpose of the 30 Percent Rule to compensate employees for the extra costs of their temporary stay in