Changes to taxation of box 3

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Changes to taxation of box 3

TagsPrivate and individualsPrivate client adviceVAT & indirect taxPrivate client tax+1
2 May 2022 – Following the Christmas ruling by the Supreme Court on the current box 3 system, the State Secretary of Finance sent a memorandum to the Second Chamber on Friday, April 15, outlining the contours of the new box 3 system. This memorandum introduces a capital gains tax, in which the actual return achieved on assets in box 3 is taxed. In this update, we will discuss the proposed changes that may be of importance to box 3 taxpayers (i.e. anyone with more than €50,000 in box 3 assets).

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Kwartaalupdate Estate planning 2022

Recent verscheen in het Kwartaalbericht Estate Planning (KWEP) een nieuwe praktijkupdate van Bianca de Kroon, partner bij Mazars. Deze update gaat over de Overbruggingswet box 3 en de bijzondere gevolgen voor schuldposities, zoals de schuldigerkenning uit vrijgevigheid. Dit naar aanleiding van het welbekende Kerstarrest.

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Box 3 update: taxation of the real estate investor

22 April 2022 - On Friday 15 April, the State Secretary of Finance sent a memorandum to the Lower House outlining the new box 3 system in response to the Supreme Court's Christmas ruling. This memorandum introduces a capital gains tax, whereby the actual return on assets in box 3 is subject to taxation.

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A ruling with major consequences for box 3 levy

7 February 2022 - On 24 December 2021, the Supreme Court ruled that the capital gains tax in box 3 violates the right to property and the prohibition on discrimination as laid down in the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR). In the present case, the Supreme Court has offered legal protection to taxpayers against the violation of fundamental rights...

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Income tax

Income tax is a taxation levied on natural persons on income from employment, such as profits from business activities, but also on income from home ownership, pension and annuity benefits, income from substantial interest and income from savings and investments.

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Estate Planning

As a high-net-worth individual and/or entrepreneur, you want to be sure your capital is properly structured to suit your personal situation and preferences. But how can you be sure you have made the best choices when it comes to fiscal and legal matters? And that those choices will be modified in good time to suit changing legislation and regulations where necessary? The specialists at Forvis Mazars...

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