The Supreme Court of the Netherlands has ruled that there is no legal basis for compensating taxpayers who have not filed objections to the unfair assessment of taxes under Box 3 (Box 3). Box 3 of Dutch tax law is the taxation of your savings and investments.
The reason for this decision was that the Income Tax Ordinance of 2001 states that the tax and customs administration cannot recalculate taxes if the incorrect calculation of them results from new case law. It is hoped that the decision on the return of overpaid funds to taxpayers who have not filed formal objections will be taken by the Cabinet and the House of Representatives.
Learn more about Boxing Compensation 3 from our article.
Publication Date: 15.06.2022