The Dutch government now targets 1 January 2028 for the Box 3 actual-returns regime after confirming that a 2027 start was not feasible. The House of Representatives passed the bill on 12 February 2026. The Senate must still consider it, so the 2028 start remains announced rather than in force.
Dutch tax residents with savings and investments in Box 3; the current bridging system and counter-evidence rules continue while the bill proceeds.
Primary: Rijksoverheid ↗
Corroborating: Rijksoverheid — Box 3 plans ↗
Verified 2026-08-02 · methodology