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 proposal aims to amend the Income Tax Act 2001 by introducing a counter-evidence scheme. This scheme will allow individuals to prove that their actual income from savings and investments differs from the deemed income used for tax purposes. This change directly affects taxpayers with savings and investments, potentially leading to a fairer calculation of their taxable income. It provides an opportunity to challenge the current tax assessment based on actual returns.