The Box 3 Rebuttal Rule Act allows taxpayers to use their actual return instead of the deemed rate, potentially reducing taxable income when the actual return is lower.
The Netherlands enacted the Box 3 Rebuttal Rule Act on 18 July 2025, introducing a rebuttal scheme for Box 3 income, which includes income from savings and investments calculated using a deemed rate of return.
The new legislation allows taxpayers to use their actual return instead of the deemed rate, potentially reducing taxable income when the actual return is lower.
The Act came into effect on 19 July 2025, with most provisions retroactively applying from 1 January 2023 and some from 1 January 2017.
Earlier, the Dutch Senate approved the Box 3 Rebuttal scheme on 8 July 2025.
