{"id":1491,"date":"2024-05-23T06:55:50","date_gmt":"2024-05-23T04:55:50","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/rb-adviseert-pro-forma-bezwaar-tegen-box-3\/"},"modified":"2026-03-03T10:34:43","modified_gmt":"2026-03-03T09:34:43","slug":"rb-advises-pro-forma-objection-to-box-3","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/rb-adviseert-pro-forma-bezwaar-tegen-box-3\/","title":{"rendered":"RB advises pro forma objection to box 3"},"content":{"rendered":"<p>The <a href=\"https:\/\/rb.nl\/\" target=\"_blank\" rel=\"noopener\">RB<\/a> (Register Belastingadviseurs) advises against final income tax assessments for 2023, which include income from savings and investments (box 3), to file timely (pro forma) objections (timely means within 6 weeks of the date of the assessment).<\/p>\n\n\n\n<p><em>On 6 June 2024, the Supreme Court delivered its judgment in five cases concerning box 3. See our article <a href=\"https:\/\/vwg.nl\/en\/nieuws\/high-council-rejects-flat-rate-levy-box-3-again\/\">Supreme Court again rejects flat-rate levy box 3<\/a>. At the moment, it is not clear whether making (pro forma) objections in savings-only cases can still be useful after these rulings. Information on this will follow shortly. Until then, it is wise to file a (pro forma) objection in a timely manner in case of doubt and sufficient interest.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pro forma<\/h2>\n\n\n\n<p>Pro forma objection means that you object to secure your rights. People who do not file an objection (or do so too late) will (most likely) not be able to appeal any future ruling of the tax court in their favour.<\/p>\n\n\n\n<p>Incidentally, the Inland Revenue only issues final income tax assessments for 2023 that do not include income from savings and investments (box 3) or include only income related to bank deposits. Only in the latter situation can making pro forma objections make sense.<\/p>\n\n\n\n<p>If the basis for your income from savings and investments includes other assets and\/or debts in addition to bank balances, the tax authorities will not impose a final assessment. You may, however, receive a provisional assessment. The law does not provide for the possibility to object to this.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why?<\/h2>\n\n\n\n<p>Before 2023, the taxation of income from savings and investments (box 3) is done under the Box 3 Bridging Act. This law was introduced after the Supreme Court in its <a href=\"https:\/\/vwg.nl\/en\/nieuws\/high-court-ruling-box-3-levy\/\">Christmas judgment<\/a> of (24 December) 2021 ruled that the (then) flat-rate levy was contrary to European law. It is highly questionable whether the system introduced by the Box 3 Bridging Act also violates European law. An important indication of this will be the judgments that the Supreme Court will deliver (at the earliest) in August 2024 on the levy system in the years before 2023.<\/p>\n\n\n\n<p>Income from bank deposits for the levy year 2023 is as follows <strong>0,92%<\/strong> of the balances on the reference date (1 January 2023). This generally corresponds reasonably well to the interest actually enjoyed over 2023. One question, however, is whether to look at which period the interest was enjoyed over, or the interest received during the period. In most bank accounts, interest is credited on 1 January. The interest credited on 1 January 2023, is the interest for 2022 and this is generally considerably lower than 0.92% as most banks were still paying (almost) no interest in 2022.<\/p>","protected":false},"excerpt":{"rendered":"<p>Het RB (Register Belastingadviseurs) adviseert om tegen definitieve aanslagen inkomstenbelasting over 2023, waarin inkomen uit sparen en beleggen (box 3) is begrepen, tijdig (pro forma) bezwaar te maken (tijdig betekent binnen 6 weken na de dagtekening van de aanslag). Op 6 juni 2024 heeft de Hoge Raad arrest gewezen in een vijftal zaken betreffende box [&hellip;]<\/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-1491","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1491","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=1491"}],"version-history":[{"count":1,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1491\/revisions"}],"predecessor-version":[{"id":3503,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1491\/revisions\/3503"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}