Wijziging van de Wet inkomstenbelasting 2001 om de berekening van het voordeel uit sparen en beleggen in overeenstemming te brengen met het arrest van de Hoge Raad van 24 december 2021 (Overbruggingswet box 3)

This procedure concerns an amendment to the Income Tax Act 2001. It aims to align the calculation of benefits from savings and investments with a Supreme Court ruling from December 2021. This change will affect individuals with savings and investments, potentially altering how their income from these sources is taxed under Box 3.