The Netherlands published the Box 3 Rebuttal Rule Act (Wet tegenbewijsregeling box 3) in the Official Gazette on 18 July 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 of the deemed rate return in determining their taxable Box 3 income, thereby lowering the taxable income when the actual return is…