Massaal Bezwaar Plus for non-objectors Box 3 - how does it work?

We are going to do an assessment for all non-objectors to find out whether there is still a possibility for restoration of rights pertaining to Box 3. We are going to do that in 1 procedure. This procedure is called Massaal Bezwaar Plus (Mass Objection Plus).

This procedure is for anyone who did not object or objected too late to the tax charged on income in Box 3 for 2017 to 2020 and therefore did not have legal restoration over these years. In these proceedings, we will consider whether you are still eligible for restoration of rights. We will submit this to the Supreme Court.

If the Supreme Court rules that non-objectors are also eligible for Box 3 legal redress, it will apply to all:

• people who did not participate in the mass objection
• people who did not participate in the mass objection for all years
• people who objected too late
• people who applied for a reduction

It will be some time before we have more information. If there is a ruling, it will apply for 2017 to 2020. So there is no risk of prescription.

We will only notify you if the Massaal Bezwaar Plus is allowed

If the Supreme Court finds that you are eligible for legal restoration through Massaal Bezwaar Plus and this leads to a reduction in your assessment, we will send you a letter. If the Supreme Court finds that you are not entitled to restoration of rights, we will not send a letter.

If you did object or made a request in the meantime, you will receive a letter

The letter you will receive is an acknowledgement of receipt. Many people have filed an objection or request. As a result, we have a backlog in our paperwork. We will clear this backlog in the coming months. You do not have to do anything. Even if you have not submitted an objection or a request you can still participate in Massaal Bezwaar Plus. There is no need to make an objection or submit a request.