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Box 3 actual-returns bill targets 2028

Announced Taxation

The government submitted legislation to replace the current deemed-return framework with a system based on actual return, targeting 2028. Until enacted and effective, current Box 3 rules, court decisions and restoration mechanisms remain relevant. This record is a legislative development, not a statement that the new system already applies.

Who it affects

Dutch tax residents with savings and investments.

Sources

Primary: Government of the Netherlands ↗

Verified 2026-08-02 · methodology