New Box 3 regime planned for 2029: amendment bill submitted to Dutch House of Representatives
4 minutes read
On 3 November 2026, the Dutch government submitted the bill ‘Amendment to the expansion of the Box 3 capital gains tax’ to the House of Representatives. The amendment proposes introducing the new Box 3 regime, including the extension of the capital gains tax to all financial instruments, with effect from 1 January 2029. Only if it becomes clear in the short term that implementation from 1 January 2028 is feasible could the effective date be brought forward.
Read the full article in Dutch.
