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 Overbruggingswetgeving ). 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.

You will be informed when you can pass on the actual return

You will receive a letter from us starting October 2024 informing you when you can pass on your actual return for 2023 or previous years.

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.

If your Box 3 income changes and it later turns out that you paid too much tax, you will be refunded the overpaid amount.