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Netherlands Delaying Reform of Box 3 Taxation

18 December 2024

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Proposed Changes

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Netherlands

The Dutch Ministry of Finance has announced that the planned reform of the taxation of Box 3 income, including taxable income from savings and invested assets, will be delayed until 2028. As previously reported, a draft bill was submitted in June 2024 for the introduction of new system for the taxation of Box 3 income so that taxpayers only pay tax on what they have actually earned with their assets, as opposed to the current system which taxes based on a deemed rate of return. The new system was to be implemented in 2027, but due to various issues, additional...