Wijziging van de Wet inkomstenbelasting 2001 tot het geleidelijk uitfaseren van de aftrek wegens geen of geringe eigenwoningschuld

This Dutch bill amends the Income Tax Act 2001 to phase out, gradually, the tax deduction available to homeowners who have no or only a small mortgage on their owner-occupied home. The deduction is part of the Netherlands' system for taxing owner-occupied housing. Phasing it out over time, rather than ending it at once, is intended to soften the financial impact on affected households. This summary is based on the title and metadata only, not the full text of the bill. The change would mainly affect homeowners in the Netherlands who own their home with little or no mortgage debt and currently claim this deduction. The exact timing, amounts, and transition rules would be set out in the bill's text, which should be consulted for details.