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

This legislative proposal aims to change the Dutch Income Tax Act 2001 to tax the actual income generated from assets and debts in Box 3. The goal is to align the tax system with the principle of taxing actual income rather than assumed income. This change will affect individuals holding assets and debts in Box 3, potentially altering their tax liability based on the real returns achieved. The new rules are intended to create a fairer system for taxing wealth.