The Dutch Senate approved the Box 3 Rebuttal Scheme on 8 July 2025, allowing taxpayers to prove actual returns on savings and investments.
The Dutch Senate approved the Box 3 Rebuttal scheme on 8 July 2025, allowing taxpayers to prove the actual returns on their savings and investments for tax purposes.
The lower house had previously approved the bill on 12 June 2025. This legislation provides a legal framework enabling taxpayers to rebut the deemed return calculations used in Box 3 taxation by presenting evidence of their real investment income.
The bill was first submitted by the government for parliamentary approval on 18 March 2025 to address concerns over the accuracy of deemed returns under the current system. With this approval, taxpayers can now challenge the standard assumptions used to calculate their taxable income under the Dutch income tax regime.
