The Supreme Court (Hoge Raad) made a ruling about the box 3 income – what now?

On 6 June 2024, the Supreme Court of the Netherlands (Hoge Raad) made multiple rulings about the way the income from assets (box 3) is currently calculated. The ruling states that the calculations violate the European Convention on Human Rights (ECHR). According to the ruling, we may only tax the actual return on your assets, if it is lower than the notional return.

The current calculation method box 3 also violates property rights and the ban on discrimination

Following the ruling of the Supreme Court in 2021, a new calculation method for box 3 income was developed (the Herstelwet and the Overbrugginswetgeving ). At the time, the Supreme Court ruled that the old method violated the European Convention on Human Rights (ECHR). Now, the Supreme Court has ruled that the new method also violates property rights and the ban on discrimination.

The Ministry is studying the ruling of the Supreme Court

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. This process may take some time, so we ask for your patience.

You don’t have to do anything for now

Once we know how to calculate the box 3 income, and if this affects your box 3 income in 2023 or previous years, you will receive a letter from us later this year. You don’t have to do anything in the meantime.

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.