{"id":1163,"date":"2021-12-24T13:07:30","date_gmt":"2021-12-24T12:07:30","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/uitspraak-hoge-raad-box-3-heffing\/"},"modified":"2026-03-03T10:34:10","modified_gmt":"2026-03-03T09:34:10","slug":"high-court-ruling-box-3-levy","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/uitspraak-hoge-raad-box-3-heffing\/","title":{"rendered":"Supreme Court ruling box 3 levy"},"content":{"rendered":"

The Supreme Court on 24 December 2021 ruling<\/a> pointed out in one of the test cases on the legality of levying income tax on income from savings and investments (box 3).<\/p>\n\n\n\n

Legal recovery<\/h2>\n\n\n\n

In proceedings relating to the years before 2017, the Supreme Court has invariably ruled that the flat-rate levy on box 3 income at line level is contrary to European law. But the Supreme Court has consistently left legal redress to the legislature.<\/p>\n\n\n\n

The proceedings in which judgment was delivered today concern the 2017 and 2018 tax years. Indeed, as of 1 January 2017, the way the flat-rate income in box 3 is determined has been slightly adjusted. The Supreme Court ruled that this too is contrary to European law. And this time, our highest tax court does provide its own remedy and it does so with this consideration: \u201c..., that the regime currently in force still contains the same shortcomings as the one for the years 2017 and 2018, and that although the legislator has been working since 2015 to introduce a levy based on actual returns as soon as possible, that introduction cannot be expected before 2025.\u201d<\/em>.<\/p>\n\n\n\n

Actual return<\/h2>\n\n\n\n

It is not clear from the judgment how to determine what the actual returns were from the assets and liabilities to be taxed in Box 3. This is because the court had already determined what the actual returns were for 2017 and 2018 and this determination had not been contested. This allows the Supreme Court to simply follow the actual returns determined in the court proceedings. From the ruling<\/a> of the court does not reveal how the actual returns were determined.<\/p>\n\n\n\n

With a bank account, it will generally be fairly easy to determine what the actual return is: the interest received. But with securities, the question arises whether, for example, price gains should also be regarded as returns. The same applies, for example, with regard to property taxed in Box 3.<\/p>\n\n\n\n

Massive objection<\/h2>\n\n\n\n

People who realised a return in 2017 and\/or 2018 on their assets and debts in box 3 that is lower than the flat rate return calculated by the Tax Administration and who have secured their rights for these years with a timely filed (pro forma) objection can benefit from the Supreme Court ruling. The Finance Ministry has repeatedly stated that others cannot appeal any court decision that may be positive for them.<\/p>\n\n\n\n

Following the ruling, the Inland Revenue will have to rule on the mass objection. That ruling will mean that the objection will be upheld. But the objection can then only be settled after information has been provided on the actual return. The Tax Authorities will request this information. Subsequently, it is obvious that new proceedings in the Tax Court will have to show what exactly is considered the actual return achieved.<\/p>","protected":false},"excerpt":{"rendered":"

De Hoge Raad heeft op 24 december 2021 arrest gewezen in \u00e9\u00e9n van de proefprocedures over de rechtmatigheid van de heffing van inkomstenbelasting over het inkomen uit sparen en beleggen (box 3). Rechtsherstel In de procedures die betrekking hadden op de jaren v\u00f3\u00f3r 2017 heeft de Hoge Raad steevast geoordeeld dat de forfaitaire heffing over […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1163","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1163","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1163"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1163\/revisions"}],"predecessor-version":[{"id":3175,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1163\/revisions\/3175"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}