‘Vermogensaanwasbelasting “enige weg vooruit” voor box 3’

The Dutch government proposes replacing box 3 wealth tax with a capital gains tax on asset appreciation. Under this new system, taxes would be levied on value increases annually rather than at sale. While the Lower House approved the plan, Upper House resistance has grown. Critics advocate for taxing profits only upon investment sale, not ongoing gains. Finance Minister Eelco Heinen considers this the only viable path forward for tax reform.