{"id":1259,"date":"2022-08-18T07:32:55","date_gmt":"2022-08-18T05:32:55","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/fase-1-rechtsherstel-box-3-afgerond\/"},"modified":"2026-03-03T10:34:20","modified_gmt":"2026-03-03T09:34:20","slug":"phase-1-of-the-box-3-redress-process-has-been-completed","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/fase-1-rechtsherstel-box-3-afgerond\/","title":{"rendered":"Phase 1 of the Box 3 tax relief scheme has been completed"},"content":{"rendered":"

The Tax and Customs Administration reports<\/a> that it has completed the first phase of the legal redress process regarding Box 3. What is the current situation? What further action can you take?<\/p>\n\n\n\n

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

The first phase involves amending the tax assessments for the years 2017 to 2020 inclusive, against which (pro forma) objections were lodged in good time. These objections were included in the mass objection procedure, which had to be completed by 4 August 2022 at the latest.<\/p>\n\n\n\n

For all these tax assessments, the Tax and Customs Administration has calculated whether the tax relief under the flat-rate savings scheme would result in a lower amount of income tax. Where this is the case, a decision has been issued for this lower amount. Taxpayers for whom the flat-rate savings option does not result in a lower tax liability have been informed by letter.<\/p>\n\n\n\n

Can these taxpayers still take further action? Yes: if they believe they are entitled to a (higher) reduction, they may submit a request to the Tax and Customs Administration for an ex officio (further) reduction of their tax assessment. This must be done within 5 years of the end of the tax year to which the request relates. For the tax year 2017<\/strong> such a request must by 31 December 2022 at the latest<\/strong> received by the Tax and Customs Administration. If this request is rejected, an appeal may be lodged with the court.<\/p>\n\n\n\n

Phase 2: 2021 tax assessments<\/h2>\n\n\n\n

With effect from 22 August 2022, the Tax and Customs Administration will commence phase 2. During this phase, income tax assessments for 2021 will be issued, which will include income from savings and investments (box 3). If the calculation of income from Box 3 based on the flat-rate savings option results in a lower amount of tax than the calculation under the law, the tax assessment will be determined in accordance with the flat-rate savings option.<\/p>\n\n\n\n

Can taxpayers take action? Of course: they must then lodge a (pro forma) objection to the final assessment in good time. An objection is deemed to have been lodged in good time if it is submitted within 6 weeks of the date of the tax assessment notice<\/strong>.<\/p>\n\n\n\n

Phase 3: tax assessments 2017\u20132020<\/h2>\n\n\n\n

In phase 3 (scheduled to begin in mid-September), the Tax and Customs Administration will, where necessary, adjust the tax assessments for the years 2017 to 2020, which were definitively issued on 24 December 2021 but were not yet irrevocably final at that time. Tax assessments were not yet irrevocably final if the period for lodging an objection was still running on 24 December 2021.<\/p>\n\n\n\n

The same applies to any action taken against these assessments as set out above in phase 1. If an objection to these assessments is lodged in time, the Tax and Customs Administration will issue a decision on the objection. In that case, the procedure described in phase 1 cannot be followed; instead, an appeal must be lodged with the court.<\/p>\n\n\n\n

Distribution<\/h2>\n\n\n\n

In certain situations, a different allocation of the tax base for income from savings and investments between tax partners may result in an additional tax benefit. A request for a revised allocation may still be made as long as the (supplementary) tax assessment has not become final.<\/p>\n\n\n\n

Does that make sense?<\/h2>\n\n\n\n

An important question, of course, is whether it makes sense to (once again) lodge a (pro forma) objection or a request for an ex officio reduction. That question is difficult to answer at present. In its \u2018Christmas judgement\u2019, the Supreme Court provided no guidance whatsoever on how actual income from savings and investments should be determined. It is therefore impossible to predict whether the Supreme Court will accept the flat-rate savings method chosen by the Government.<\/p>","protected":false},"excerpt":{"rendered":"

De Belastingdienst meldt dat zij de eerste fase van het rechtsherstel inzake box 3 heeft afgerond. Wat is de stand van zaken? Welke actie kun je nog ondernemen? Massaal bezwaar De eerste fase betreft het aanpassen van de aanslagen voor de jaren 2017 tot en met 2020, waartegen tijdig (pro forma) bezwaar was aangetekend. Die […]<\/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-1259","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1259","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=1259"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1259\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}