In the Netherlands, personal wealth such as bank and savings accounts over a certain amount is subject to taxes (box 3).
If an entrepreneur (eenmanzaak, with or without officialy qualifying as ondernemer for the tax authorities) has a business bank account, do the "company" savings count towards the box 3 taxes?
No, it is not.
As stated in this website for entrepreneurs (in Dutch, translation and emphasis mine)
If you have the savings in a business account , this falls into box 1. Here, the tax authorities do not calculate with a fictitious return, but with the actual return: The interest rate on savings is currently very low at most banks, between 0 , 01% and 0.10%.
So for the business account, the capital is not taxed as wealth based on the assumption of a return. The tax authorities tax on the real return (interest, currently very low) of this business bank account, as it does with any other revenue.