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 change the Income Tax Act 2001 by introducing a counter-evidence scheme for determining taxable income from savings and investments (box 3). This aims to adjust how this income is taxed. This change will affect individuals with savings and investments, potentially altering their tax liability. It provides a mechanism to challenge the tax authorities' assessment of their box 3 income.