Abstract
The box 3 play about the future system has already had many acts, but the end is not yet in sight. The letter to the House of Representatives (6 March 2026) states that in the period before the introduction of an asset accumulation tax, the government will work out options to improve the asset accumulation tax. So there are two more adaptation acts in the box 3 play: improvement of the bill on the future system and further development of the asset accumulation tax towards capital gains tax.
| Translated title of the contribution | NLF annotation on Letter to Parliament on the Actual Return on Returns Act box 3, NLF 2026/0460 MvF 6 March 2026, 2026-0000078057. |
|---|---|
| Original language | Dutch |
| Article number | NLF 2026/0460 |
| Pages (from-to) | 3-5 |
| Number of pages | 3 |
| Journal | NL Fiscaal |
| Volume | 2026 |
| Publication status | Published - 17 Mar 2026 |
Keywords
- asset accumulation tax
- capital gains tax
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