NL Tax Alert: plan for box 3 unveiled
Today, the Dutch government published its plans for box 3, after the Dutch personal investment regime was found unlawful by the Dutch Supreme Court in the ‘Christmas ruling’.
– As of 2025, the government aims to tax actual returns (instead of deemed returns). Unrealized results on real estate and shares will also be included in the tax base.
– Different options are presented how to fix the box 3 issue for previous tax years (2017-2022).
– Remedial legislation will be proposed to enable box 3 taxation for 2023-2024.