Wijziging van de Wet inkomstenbelasting 2001 om werkelijke inkomsten uit bezittingen en schulden in box 3 te belasten (Wet werkelijk rendement box 3)

This Dutch bill amends the Income Tax Act 2001 so that Box 3 (taxation of savings and investments) is based on the actual returns earned on assets and debts, rather than a deemed or fixed-yield estimate. Box 3 is the part of Dutch personal income tax that applies to savings, investments and other wealth. The change is intended to align tax with what people actually earn, and it was prompted by court rulings criticising the existing system. The change would affect Dutch residents who hold savings, investments or debts subject to Box 3 taxation, including private investors and savers. The exact impact on individual taxpayers depends on the detailed rules in the final text, which this summary does not cover. This summary is based on metadata only, not the full legislative text.