MPs Vote for Hybrid Box 3 Asset Tax System but No-One Is Happy - DutchNews.nl

MPs vote for hybrid Box 3 asset tax system but no-one is happy - DutchNews.nl

MPs vote for hybrid Box 3 asset tax system but no-one is happy

Dutch Parliament Approves 36% Tax on Unrealized Investment Gains

The Netherlands moved closer to implementing one of the world’s most unusual capital taxation systems on February 12 when the House of Representatives approved legislation taxing unrealized gains on stocks, bonds, and cryptocurrencies. The Actual Return in Box 3 Act now advances to the Senate, where parties that supported the measure also hold a majority. […]

Dutch parliament greenlights new Box 3 tax, set to take effect in 2028

Despite considerable resistance, a large majority in the lower house of the Dutch parliament approved a new system for taxing the returns on assets, also known as the Box 3 tax. The new system, which taxes returns based on the actual increase in the value of assets, is set to take effect in 2028.

Netherlands Approves New 36% Tax on Crypto and Investment Gains More Stories ETHNews

The Dutch House of Representatives (Tweede Kamer) has passed the Wet werkelijk rendement box 3, a major overhaul of how savings and investments are taxed in the Netherlands. Approved on February 12, 2026, the reform replaces the long-standing system of “assumed” returns with taxation based on actual asset growth, including unrealized gains. The new framework is scheduled to take effect on January 1, 2028, pending final approval by the Senate (Ee…