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← 🇳🇱 Tweede Kamer/AMENDEMENTnl-doc-7cc963ce-3c16-4788-b815-736254c3ea6c

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)

Stage submittedUpdated 5mo ago

This amendment proposes to change the Income Tax Act 2001 to introduce a counter-evidence scheme. This scheme aims to allow taxpayers to prove their actual income from savings and investments, potentially leading to a fairer calculation of taxable income in Box 3. The change affects individuals with savings and investments, offering them a way to contest the current tax assessment based on presumed returns. This could lead to adjustments in their tax liability for income from wealth.

National vote coverage: Netherlands-only