Dutch Supreme Court: no legal redress for Box 3 for non-objecting taxpayers
2 minutes read
On 25 June 2026, the Dutch Supreme Court rendered its judgment in the so‑called “mass objection plus” proceedings concerning Box 3. The Supreme Court held that taxpayers who did not, or did not timely, object to their Box 3 tax assessments for the years 2017 through 2020 are not entitled to any reduction of that tax. In doing so, the Supreme Court provides final clarity on the position of taxpayers whose income tax assessments had already become final before the Supreme Court’s “Christmas judgment” of 24 December 2021.
Read the full article in Dutch.
