Overview
- The Raad van State formally advised the cabinet to withdraw the proposed 2028 adjustments to box 3, calling the interim plan legally and operationally unsound.
- The Belastingdienst told the council that implementing a complex new system for only two years would overload staff, raise costs and create confusion for taxpayers.
- The council recommends keeping the tegenbewijsregeling, the existing rule that lets taxpayers rebut the deemed return calculation, as a stopgap until a single, coherent reform is prepared for 2030.
- Political and budget obstacles, including a reported €18 billion shortfall and resistance from the VVD, remain unresolved and help explain why the proposal is effectively stalled in the Eerste Kamer.
- If the cabinet follows the advice, taxpayers would see continuity in 2028–2030 but uncertainty over final tax liabilities will persist until the government publishes a single, operationally tested box 3 reform.