News item | 14-03-2025 | 17:00
The cabinet submits the Box 3 controlled proposal to the Lower House. With the proof to the contrary arrangement, the government offers additional legal recovery in box 3, as judged by the Supreme Court. Taxpayers are given the opportunity to demonstrate the actually achieved return. If this amount is lower than the revenced return previously excited, they will receive the overpaid tax. They can use the Real return form for this, which will be available from the summer. The Controller scheme Act is a temporary solution until the Box 3 actually expected in 2028.
State Secretary Van Oostenbruggen (Taxation, Tax Authorities and Customs): “With this bill, we are taking the next step in the recovery operation for box 3. It is clear that the contrary arrangement requires a lot from both taxpayers and the tax authorities. From the summer of 2025, taxpayers can specify the actually achieved return via a form on the website of the Tax Authorities. We know that this is not easy for many taxpayers, especially since the form is used for the first time. The Tax and Customs Administration will therefore inform people as well as possible, for example by sending letters and via information on the website. People who need extra help in filling in the form can also get personal help from the tax authorities. ”
The so -called Christmas judgment of the Supreme Court showed in 2021 that from 2017 taxation in box 3 will be contrary to the European Convention on Human Rights. The legal recovery law was introduced for this. In June 2024, the Supreme Court ruled that this legal recovery is not sufficient in all cases. Taxpayers have the right to show which return they have actually achieved. The Supreme Court has given starting points for determining the actual return. With this bill, the government wants to convert these principles of the Supreme Court into legislation. The progress of this bill is independent of the weighting in the spring decision on the definitive coverage caused by deferment of the Act Truly Return Box 3.
Form statement Really return
Taxpayers don’t have to do anything yet. In the summer, the statement form is truly returned through my tax authorities, with which the actual return can be demonstrated from 2017. The tax authorities do not have this information.
The Tax and Customs Administration will support people as well as possible via letters and information on the website. People who need extra help in filling in the form will soon also be able to get personal help in various ways. For example, they can call the Tax Telephone and if more support is needed to make an appointment at a tax office or a support point in the neighborhood. The Tax Authorities also use extra employees for this. From the 2025 declaration, the possibility of proof to the contrary will be included in the normal income tax return.
Determining real returns
In the current Box 3 system, a flat-rate return is calculated. This is a fixed percentage based on the expected return on the power in box 3. These return rates are updated annually, so that it fits in with the actual return. With the proof to the contrary arrangement, taxpayers are given the opportunity to demonstrate the actual return per year. If this is lower than the lump sum, they will receive the excess tax. If the return is higher than the lump sum, they do not have to pay anything.
The Supreme Court has established clear rules in the judgments what exactly returns. The cabinet adheres to this. The efficiency on the entire Box 3 power must be taken to determine the actual return. This is, for example, received and owed interest, received dividend on shares and rental income from a rented holiday home. The increase in value or decrease in power is also included.
To determine the actual return for supplementary recovery, the Supreme Court indicates that losses cannot be settled with other calendar years. There is also no account of costs, such as consultancy costs for the purchase of investments or maintenance costs for a holiday home. An increase in value of a possession due to investments, such as the improvement or expansion of a holiday home, is not part of the return.
Own use of real estate
The Supreme Court has indicated that the own use of immovable property, such as a holiday home, in principle belongs to the return that is taxed in box 3. But how this return should be determined is complicated and requires choices of the legislator. The cabinet has decided that this return for the years in the past does not have to be specified. This is about 2017 up to and including 2025. For the 2026 and 2027, this must be given when providing proof to the contrary.
Act Truly return box 3
The cabinet finds a fixed system based on lump sums and a contradiction scheme is not desirable and therefore works on a system in which the actual return is taxed. The introduction of the new system as of 2028 has been extensively explored and feasible. The aim is to submit the Act Rentelement Box 3 to the Chamber within a few weeks.