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New lucrative interest legislation to be proposed

New lucrative interest legislation to be proposed

The State Secretary of Finance has indicated that the 2026 Tax Plan may include a legislative proposal to prevent lucrative interest taxation being mitigated by contributing such lucrative interest to a company (for instance NV or BV).

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Legislative proposal on actual return in box 3

Legislative proposal on actual return in box 3

It has taken some time, but earlier this week the State Secretary finally presented the legislative proposal regarding the ‘box 3 real return taxation regime’ to the Lower House. The proposal is based on real return taxation so that a taxpayer with a low return on investment will pay …

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Supreme Court issues important decisions related to box 3 taxation

Supreme Court issues important decisions related to box 3 taxation

Currently, the income subject to Dutch personal income tax in box 3 is calculated by determining a deemed income. The basis for this calculation is the value of bank deposits, other assets (such as stocks and real estate), and debts on January 1 of the year. Each of the three categori …

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