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Learn moreImplementation originally planned for 2027
The Secretary for Finance on December 13, 2024, announced that the new “Box 3” (wealth tax) regime to replace the current regime will not be implemented until at least 2028, a year later than planned. Read TaxNewsFlash
According to the announcement, this follows critical feedback from the Council of State on the proposed bill. To compensate for the estimated €2.5 billion budget shortfall due to the delay, the deemed return on "other assets" will be increased by 1.78% for 2026, while the allowance will decrease to €52,048 from the current €57,000.
For more information, contact a KPMG tax professional in the Netherlands:
Michael van Gijlswijk | vangijlswijk.michael@kpmg.com
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