Wijziging van de Wet inkomstenbelasting 2001 met betrekking tot de indexering van het eigenwoningforfait

This Dutch bill amends the Income Tax Act 2001 (Wet inkomstenbelasting 2001) to change how the eigenwoningforfait, the notional rental value added to taxable income for owner-occupied homes, is indexed. The forfait is a fixed percentage of a home's WOZ property value, so the way it is adjusted over time affects how much taxable income homeowners report. The bill is before the Tweede Kamer, the lower house of the Dutch parliament. This summary is based on the title and metadata only, not the full legislative text. Homeowners in the Netherlands who live in their own property would be most directly affected, since the forfait changes their taxable income and therefore their income tax. Tax authorities and the national budget are also affected through changes in expected revenue.