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

This proposal aims to change the Dutch Income Tax Act 2001 to ensure that actual income from assets and debts in Box 3 is taxed. This aims to create a fairer system for taxing wealth. This change will affect individuals with assets and debts in Box 3, potentially altering their tax liability based on their real returns rather than a deemed return.