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 legislative proposal aims to amend the Income Tax Act 2001 to introduce a counter-evidence scheme for determining taxable income from savings and investments (Box 3). The goal is to align the taxation of savings and investments with the Dutch Supreme Court's ruling. This change will affect individuals with savings and investments, potentially altering how their income from these sources is taxed. The counter-evidence scheme allows taxpayers to prove their actual return if it differs from the deemed return.