On Thursday, March 13, 2025 the bill on the Rebuttal Provision Box 3 Act was presented to the Lower House of Parliament. The bill stipulates how taxpayers can convincingly demonstrate that the actual ...
The Supreme Court has used this judgment to further elaborate again on the concept of ‘actual return realized’, as used for the restoration of rights in Box 3.
On December 17, 2024, the Upper House of the Dutch Parliament passed the entire 2025 Tax Plan package. It also passed an amending Act and adopted two motions. We have prepared a summary about thi ...
We provide an overview of the latest state of affairs of the new tax qualification policy for (foreign) legal forms that will take effect as of January 1, 2025.
