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Update - Netherlands Postponing New Box 3 Income Tax System to 2026

|Proposed Changes|Netherlands
Netherlands

The Dutch Ministry of Finance has issued a release announcing that the introduction of a new system for the taxation of individual Box 3 income (taxable income from savings and invested assets) will be postponed. As previously reported, and noted in the release, it had been agreed to introduce a new system for Box 3 income from 2025 based on actual returns instead of a deemed rate of return. However, based on a study conducted on the introduction of the new system, it was determined that the…

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