The Supreme Court (Hoge Raad) has made a ruling about the box 3 income
14.06.2024
News
The Supreme Court of the Netherlands (Hoge Raad) has ruled that the Herstelwet and the Overbruggingswetgeving violate the European Convention on Human Rights (ECHR). According to the ruling, we may only tax the actual yield on your assets, if it is lower than the notional yield.
You don't have to do anything for now
The Ministry of Finance is currently studying the ruling. We are waiting for a political decision to find out how we can correctly calculate the box 3 income.
We are working closely with the Ministry of Finance to carefully work out the restoration of rights . A final decision will be made during the year. If the ruling affects your box 3 income, we will send you a letter later this year.
You continue to pay the amount of a provisional assessment
Did you receive a provisional assessment? Then you must pay the amount of your provisional assessment. You can ask for a postponement of payment or a payment plan (only in Dutch) for this provisional assessment.
If your box 3 income changes and it later turns out that you paid too much tax, you will be refunded the overpaid amount.
