Kabinet voert geen overdraagbaar heffingsvrij resultaat in box 3 in

The Dutch cabinet has decided against introducing a transferable tax-free result in box 3, the country's wealth tax system. State Secretary Eerenberg responded to parliamentary questions about the relationship between the capital gains tax and the European Convention on Human Rights, addressing concerns about unequal treatment of taxpayers with volatile returns. Research showed that a transferable tax-free result would conflict with the policy goal of limiting the number of box 3 tax filers, carry negative budgetary consequences, and require significant changes to Tax Authority IT systems.