Box 3: no final tax assessment

The Dutch Tax Office will currently not issue any final 2021 and 2022 income tax assessments for Box 3 income involving assets other than “bank and savings”. The deferment will remain in effect until the Supreme Court provides more clarity on the Box 3 legal redress. 

By withholding the final 2021 and 2022 assessments (which include box 3 income other than bank and savings deposits), the Dutch Tax Office wants to prevent people from having to file an unnecessary objection should they disagree with the final assessment. Clarification from the Supreme Court is being awaited before a final assessment is imposed. Objections already received against the 2017 - 2021 reparation of rights offered are also being held until the Supreme Court provides clarity on the box 3 legal redress. 

Christiaan Basut, the national project manager legal recovery box 3, is closely associated with the latest developments surrounding the withholding of final income tax assessments 2021 and 2022: "The withholding prevents large amounts of objections from coming in. Not only does that bother us as the Tax Office itself, but it can indirectly have an undesirable effect towards the taxpayer, for example, the failure to process their objections in a timely manner." 

"Those concerned do receive a provisional assessment, but with the finalization of the assessment we wait until there is a ruling from the Supreme Court that provides clarity on the Box 3 legal redress." 

"The main reason we do this is to help citizens," Christiaan continues. "This way they don't have to start objection procedures with associated costs, but we can keep the options open once there is a ruling. To then be able to impose a correct assessment in one go or to revise it so that the assessment is in line with the Supreme Court ruling. Then citizens will know right away where they stand."