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Update - Dutch Box 3 Income Rebuttal Scheme Enacted

|Approved Changes|Netherlands
Netherlands

The Netherlands published the Box 3 Rebuttal Rule Act (Wet tegenbewijsregeling box 3) in the Official Gazette on 18 July 2025. Box 3 income includes income from savings and invested assets that is determined based on a deemed rate of return. The legislation provides for the introduction of a rebuttal scheme that allows taxpayers to use their actual return instead of the deemed rate return in d…

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