On 25 June 2026, the Dutch Supreme Court ruled on the position of taxpayers who did not object to their box 3 assessments for the years 2017 to 2020. Anyone who did not object, or objected too late, to the box 3 tax for 2017 to 2020 will not receive compensation. The ruling follows a special procedure in which several test cases were submitted to provide clarity for a large group of taxpayers.
"}},{"componentType":"paragraph","richBody":{"value":"At the end of 2021, the Dutch Supreme Court ruled that the old box 3 system, based on fictional returns, did not comply with European rules. As a result, the government had to compensate taxpayers for box 3 tax that had been overpaid. For the tax years 2017 to 2020, this compensation was only granted to taxpayers who had objected in time.
If you had not objected for the tax years 2017 to 2020, you did not receive compensation based on the actual return. The government also decided not to automatically correct the assessments for the tax years 2017 to 2020. An additional procedure was later used to test whether this group was still entitled to compensation.
"},"title":"Where did this start?"},{"componentType":"paragraph","richBody":{"value":"The Dutch Supreme Court has ruled that the distinction between people who did and did not object is permitted. This means that you are not entitled to a refund for the years 2017 to 2020 if you did not submit an objection at the time [1].
[1] This also applies if an objection for the tax years 2017 to 2020 was submitted too late, or if no request, or a late request, was made for an ex officio reduction. It also applies if the assessment had not yet been imposed at all on 21 December 2021.
"},"title":"The outcome is now clear"},{"componentType":"paragraph","richBody":{"value":"For the years from 2021 onwards, you can make use of the counter-evidence scheme (“tegenbewijsregeling”). Under this scheme, you pay tax on your actual return instead of a deemed return.
That may sound attractive, but it is not favourable in every situation. Keep the following in mind:
For wealth holders, it is therefore important to have a careful calculation made in advance to determine what is most favourable in your situation. Ask your tax adviser for advice. You can find more information about the counter-evidence scheme and the documents you need here.
"},"title":"There are possibilities from 2021 onwards"},{"componentType":"sectionTitle","title":"2. New box 3 rules are still pending"},{"componentType":"paragraph","richBody":{"value":"In addition to the Dutch Supreme Court rulings, the way in which parliament shapes the new box 3 system is also important. A bill has been proposed to tax actual returns. The House of Representatives (Tweede Kamer) has already adopted this proposal.
The Senate (Eerste Kamer) discussed the bill at the end of June, but has postponed the vote for the time being. It first wants to await additional amendments, which are now expected around Prinsjesdag. Only after that will a decision be made on whether the bill will proceed in its current form.
The possible amendments include:
The intended introduction date for the new system is still 1 January 2028, but it is not yet certain whether that timeline will be met.
"}},{"accordionList":[{"richBody":{"value":"The information provided by ING in this article is not an offer, advice, or financial service and is intended solely to inform and provide practical tips. We recommend consulting a specialist for your financial and/or wealth planning. While this article has been compiled with the utmost care, inaccuracies or omissions may occur. ING is not liable for any damage (of any kind) resulting from the use of the information provided. No rights can be derived from this information. Any rates mentioned are indicative and not binding for ING. All rights and changes reserved. This is a publication of ING Bank N.V., registered in Amsterdam.
"},"title":"Written based on the situation on 9 July 2026"}],"componentType":"accordion"},{"componentType":"sectionTitle","title":"Read more"},{"cards":[{"body":"A holiday home? Be aware of the tax implications - especially with the changes in Box 3.","cardSize":"medium","cardType":"article","componentType":"articleCard","date":"2025-08-25","image":{"extension":"jpg","original":"https://assets.ing.com/m/45cf88797d09167d/original/Young-teenage-girl-sits-on-a-small-dock-at-dusk-looking-at-her-tablet.jpg","transformBaseUrl":"https://assets.ing.com/transform/f252fdb3-78b3-425e-a690-c315d633ee78/Young-teenage-girl-sits-on-a-small-dock-at-dusk-looking-at-her-tablet","type":"image","width":5700},"link":{"url":"/en/private-banking/knowledge-and-insights/living/holiday-home-box-3"},"title":"The holiday home in Box 3: what does it mean for you?"},{"body":"Learn more about what a Stichting Administratiekantoor (STAK) can offer.","cardSize":"medium","cardType":"article","componentType":"articleCard","date":"2025-08-26","image":{"extension":"jpg","original":"https://assets.ing.com/asset/f7f69a85-d5a6-4f09-b7f2-55a0af82b58c/Woman-in-casual-clothing-sits-on-the-sofa-looking-at-her-mobile-phone.jpg","transformBaseUrl":"https://assets.ing.com/transform/f7f69a85-d5a6-4f09-b7f2-55a0af82b58c/Woman-in-casual-clothing-sits-on-the-sofa-looking-at-her-mobile-phone","type":"image","width":5627},"link":{"url":"/en/private-banking/knowledge-and-insights/wealth-growth/real-estate-box-3-stak-structure"},"title":"Real estate and box 3: lowering your tax bill with a STAK structure?"}],"componentType":"cards"},{"componentStyle":"default","componentType":"linkList","iconTitle":{"title":"Related"},"textLinks":[{"text":"Wealth Planning","url":"/en/private-banking/wealth-planning"},{"text":"Investing","url":"/en/private-banking/investing"},{"text":"Our approach","url":"/en/private-banking/our-approach"},{"text":"ING Private Banking podcast","url":"/en/private-banking/knowledge-and-insights/wealth-growth/ing-private-banking-podcast"}]}]},"hasMacro":false,"id":"14fee1d9-3f44-4d6f-a5f1-3c9a4cb495a8","localeString":"en-GB","mainHeaderZone":{"authorInfo":{"authorName":"Robert Mantel","image":{"altTextNL":"Robert Mantel","extension":"jpg","original":"https://assets.ing.com/m/2bb80d48af952f75/original/ING-Private-Banking_Robert-Mantel.jpg","transformBaseUrl":"https://assets.ing.com/transform/6c7b88a4-298d-4064-bfbe-1bb1cb973c35/ING-Private-Banking_Robert-Mantel","type":"image","width":2800},"jobTitle":"Tax Expertise Manager"},"backLink":{"textLink":{"text":"Wealth planning","url":"/en/private-banking/knowledge-and-insights/wealth-planning"}},"componentType":"editorialHeader","coreHeader":{"body":"Would you like to get up to speed on developments around box 3? In the new episode of our podcast Vol Vermogen Vooruit (in Dutch), Stef Goossens explains the current state of the box 3.","headerImage":{"extension":"jpg","original":"https://assets.ing.com/asset/2b6ecacb-9028-41b3-a9ef-19342c525317/Large_Web-and-Screen-Three-adult-people-in-business-clothing-walking-together-on-the-street-with-coffee-Exclusive-usage-for-ING-Private-Banking.jpg","transformBaseUrl":"https://assets.ing.com/transform/2b6ecacb-9028-41b3-a9ef-19342c525317/Large_Web-and-Screen-Three-adult-people-in-business-clothing-walking-together-on-the-street-with-coffee-Exclusive-usage-for-ING-Private-Banking","type":"image","width":1920},"subtitle":"There are currently two important developments around box 3 that may be relevant to you as a wealth holder. The Dutch Supreme Court has clarified whether you are still entitled to compensation if you did not object to your box 3 assessments for the years 2017 to 2020. There is also still uncertainty about what box 3 will look like in the future. In this article, we explain both developments.","title":"Box 3 update: two important developments"},"date":"2026-07-15","readingTime":4},"publishDate":"2026-07-15T11:23:26.852+02:00"}}