The Supreme Court says that for calculating returns in Box 3, a flat rate is virtually untenable and the Council of State says that actual returns are too complex to implement. What next? The switch to a new box 3 system is postponed by a year to 1 January 2028. How will the government maintain tax revenue?
The government plans to fill in the resulting loss of revenue in 2027 by increasing the flat rate on other assets combined with a reduction in the tax-free allowance.
The current flat rate for other assets reflects the average multi-year return on shares, bonds and real estate. Rental income and benefits resulting from own use of real estate are part of the actual return on real estate. However, this return (the economic rental value) is not included in the lump-sum calculation. By including the economic rental value in the calculation of the lump-sum for other assets, the lump-sum increases. This concerns a technical coverage on which a final decision will be taken in the spring.
The government will study the content of the Council of State's advice for the bill on actual return box 3. When choosing a new box 3 system, the legislator should weigh up various elements, including legal tenability, budget yield, enforceability, complexity and doability. The system that scores a 10 on all elements does not exist. The government will weigh the pros and cons of the various elements and then make a choice.
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