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

This amendment proposes to change the Income Tax Act 2001 to tax the actual income generated from assets and debts held in Box 3. The goal is to align the tax system with the principle of taxing real returns. This change will affect individuals with assets and debts in Box 3, potentially altering their tax liability based on actual investment performance rather than a deemed return.