The Netherlands has issued Decree No. 2026-2613, replacing the 2024 decree on Box 3 taxation of savings, debts, and investments. The decree incorporates the counter-evidence scheme, allowing taxpayers to be taxed on actual returns, while clarifying the treatment of tax debts, temporary bank balances, and primary residence transactions.
The Netherlands has issued Decree No. 2026-2613 of 4 September 2026, which replaces the previous Decree No. 2024-5944 of 7 May 2024 concerning income from savings, debts, and investments under Box 3. The updated decree incorporates the counter-evidence scheme introduced in July 2025, under which taxpayers may provide evidence concerning their actual returns for Box 3 taxation.
The Decree also introduces a rebuttal scheme that allows taxpayers to be taxed on actual returns rather than fixed rates. It provides administrative leniency for individuals who cannot pay their income or gift tax debts before the reference date due to processing delays by the tax authorities.
How the rebuttal scheme integrates with specific Box 3 policies
The integration of the rebuttal scheme is detailed in three primary sections of the decree (Parts 2.1, 2.2, and 2.3).
Under standard Box 3 rules, taxation is determined strictly as of the reference date (1 January). However, the new rules modify how temporary bank balances, delayed assessments, and property transactions are treated when a taxpayer invokes the rebuttal scheme:
Timely request for a provisional income tax assessment (Section 2.1)
- The standard policy: Tax debts generally cannot be deducted in Box 3. However, if processing delays prevent timely payment before 1 January, taxpayers may receive approval to reduce their Box 3 bank balance by the outstanding tax amount.
- Rebuttal scheme exception: This relief does not apply when taxpayers choose taxation based on their actual return. The actual return is calculated on the full bank balance, without deducting unpaid provisional tax assessments.
Timely gift tax returns (Section 2.2)
- The standard policy: Similar to income tax, outstanding gift tax liabilities are not deductible as debts in Box 3. If a taxpayer files their gift tax return promptly after a gift (giving the tax authority at least 8 weeks to process it) but cannot pay before the 1 January reference date due to processing delays, an approval is available. The taxpayer can reduce their taxable bank balance on the reference date by the amount of the gift tax due.
- Rebuttal scheme exception: Just like with provisional income tax assessments, when a taxpayer claims taxation under the rebuttal scheme, this approval is not taken into account. The actual return is computed based on the interest actually earned on the bank balances during the calendar year, without applying the bank balance reduction.
Transitioning between primary residences (Section 2.3)
- The standard policy: Under the forfaitaire system, Box 3 taxation is based on assets and debts held on 1 January, regardless of how long the assets are held during the year. Thus, EUR 300,000 from a home sale kept in savings would generally be taxed as a Box 3 asset for the full year.
- Rebuttal scheme exception: If the taxpayer’s actual return is lower than the deemed return, Box 3 tax is based on the actual return. In the example, only the EUR 1,500 actual interest earned would be taxed.
Earlier, the Netherlands enacted the Box 3 Rebuttal Rule Act on 18 July 2025, introducing a rebuttal scheme that allows taxpayers to challenge the deemed rate of return used to calculate income from savings and investments under Box 3.
