The tax authority has responded to the decision of the Dutch Supreme Court and found more than 200.000 protests against the Box 3 tax system justified.
Earlier, in December 2021, the Supreme Court ruled that taxation in Box 3 does not comply with the constitution, justice must be restored. So far, we are talking about 2017 and 2018, but the next years will have the same prospect.
Recall that Box 3 includes taxes on capital. Links to Boxing 3 webinars are below. In this box, not direct income is taxed, but fictitious. The protests began because the fictitious tax sometimes exceeded the real one. It turned out that people began to pay taxes on what they did not earn in reality.
The government will have to make a decision on how the paid taxes will be returned during the spring session.
The following items are on the agenda:
- What and how to count?
- Who should count? To those who filed a protest or to everyone?
There are currently five options for changes in Box 3. In our video, we consider them all in detail, draw conclusions (about the realism of each option) and our forecast.
Links to previous Boxing 3 videos:
- Box 3 - basic knowledge.
- Box 3 and 30% ruling.
- Transfer of expenses and income between boxes.
- Box 3 - a look into the future.
