Hoge Raad: geen teruggave box 3-belasting voor wie niet bezwaar maakte

The Dutch Supreme Court ruled in late 2021 that the flat-rate wealth tax on box 3 (savings and investments) violated property rights and equality principles under the European Convention on Human Rights. The court found the standard asset allocation method, which assumes taxpayers invest a portion of their wealth, incompatible with these rights. However, the court's recent advisory opinion indicates that taxpayers who did not file objections to their assessments are not entitled to refunds of the disputed box 3 levy.