The Dutch Senate (upper house of parliament) has announced its approval of the Box 3 Rebuttal Rule Act (Wet tegenbewijsregeling box 3) on 8 July 2028. The legislation was approved by the House of Representatives (lower house of parliament) on 12 June 2025. Box 3 income includes income from savings and invested assets that is determined based on a deemed rate of return. The legislation provides for the introduction of a rebuttal scheme that allows taxpayers to use their actual return instead …