Wijziging van de Wet inkomstenbelasting 2001 om een tegenbewijsregeling te introduceren bij het bepalen van het belastbare inkomen uit sparen en beleggen (Wet tegenbewijsregeling box 3)

This Dutch bill amends the Income Tax Act 2001 to introduce a counter-evidence scheme for determining taxable income from savings and investments under Box 3. Box 3 taxes wealth using a deemed return rather than actual returns. The change would let taxpayers show that their actual return differed from the deemed return, so the tax would reflect real investment income. Individuals in the Netherlands with savings and investments subject to Box 3 taxation would be affected, since they could claim a lower taxable amount if they can document their actual returns. Tax authorities would need to assess the evidence submitted. This summary is based on the title and metadata only, not the full legislative text.