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Netherlands: Taxpayers who did not object to Box 3 (“wealth tax”) assessments within statutory period not entitled to relief (Supreme Court decision)

Decision confirms that taxpayers can only obtain legal restoration for the years 2017 to 2020 if they filed an objection in time.

june 26, 2026

The Dutch Supreme Court on June 25, 2026, held that taxpayers who did not object to their assessments under the Box 3 (“wealth tax”) regime—which the Supreme Court in 2021 held violated the European Human Rights Convention (specifically related to the tax years 2017 to 2020)—within the statutory six-week objection period (“non-litigants”), were not entitled to relief from those assessments.

The decision confirms that taxpayers can only obtain legal restoration for the years 2017 to 2020 if they filed an objection in time, or if their assessment had not yet been irrevocably determined at the time of the Supreme Court’s 2021 decision, and they requested an ex officio reduction in time.

Read a June 2026 report prepared by the KPMG member firm in the Netherlands

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