Box 3 wealth-tax reform to actual-returns basis from 2027

Following successive Supreme Court rulings against the deemed-return Box 3 system, the Dutch government confirmed in September 2024 that the replacement actual-returns system will apply from 2027. Taxpayers with paper gains on investments will from 2027 pay Box 3 tax on actual realised and unrealised returns. Interim relief mechanisms continued through 2024-2026.