Netherlands: Clarifications regarding application of wealth tax (“Box 3”) (Supreme Court decisions)

Recent Supreme Court decisions

September 13, 2024

The Supreme Court on August 2, 2024, issued decisions in five new cases clarifying certain issues related to application of the wealth tax (“Box 3”)—Case Nos. 23/04313, 24/00643, 23/04181, 23/04644, and 24/00709.

In its decisions, the Supreme Court referred to its June 2024 judgements in which it concluded that the current Box 3 tax is contrary to certain provisions and rights contained in the European Convention on Human Rights (ECHR).

Read a September 2024 report prepared by KPMG’s EU Tax Centre

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