{"id":1192,"date":"2022-03-01T13:06:35","date_gmt":"2022-03-01T12:06:35","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/aangifte-inkomstenbelasting-2021-en-box-3\/"},"modified":"2026-03-03T10:34:12","modified_gmt":"2026-03-03T09:34:12","slug":"2021-income-tax-return-and-box-3","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/aangifte-inkomstenbelasting-2021-en-box-3\/","title":{"rendered":"2021 income tax return and Box 3"},"content":{"rendered":"

On 24 December 2021, the Supreme Court ruled that the tax payable under Box 3 is limited to the actual income derived from savings and investments (Christmas judgment<\/a>). State Secretary Van Rij describes in a Chamber letter<\/a> the implications of this judgement for the Tax and Customs Administration\u2019s ongoing proceedings.<\/p>\n\n\n\n

2021 Tax Return<\/h2>\n\n\n\n

This judgement has not yet been taken into account in the 2021 tax return programme. As the political decision-making process has not yet been finalised, the implications of the judgement could not be incorporated into the Tax and Customs Administration\u2019s IT systems. The 2021 tax return campaign did, however, get underway as usual today.<\/p>\n\n\n\n

All citizens are asked to file their 2021 income tax returns in the usual way. When determining the tax assessment, the Tax and Customs Administration will take into account the implications of the Supreme Court\u2019s judgment. Returns that include Box 3 will be set aside by the Tax and Customs Administration until the IT systems have been adapted to issue tax assessments that take the ruling into account. These tax assessments are likely to be issued later than the usual date of 1 July 2022. However, if tax is due upon submission of the tax return after 1 May 2022, tax interest (4% per annum) will be charged.<\/p>\n\n\n\n

The Tax and Customs Administration is still looking into how to deal with taxpayers who:<\/p>\n\n\n\n