Rechtbank: geen herverdeling box 3 na definitieve aanslagen

The Zeeland-West-Brabant District Court ruled that fiscal partners cannot redistribute shared income components after both tax assessments become final. In this case, a couple attempted to reassign all shared income to the husband after a care facility determined the wife's contribution, but the court rejected the redistribution as it occurred after the November-December 2022 finalization deadline. However, the court did lower the box 3 (savings and investments) assessment by removing an incorrectly included €45,000 claim and applying the actual return of €28 instead of the statutory rate.