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ARTICLE · 20 OCTOBER 2026

Aanvullende kabinetsvoorstellen Belastingplan 2027

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Het Nederlandse kabinet kondigt ingrijpende fiscale hervormingen aan voor box 3 en box 2, met een versnelde overgang naar een vermogenswinstbelasting vanaf 2028 en aanpassingen aan het heffingsvrij vermogen. Daarnaast worden maatregelen gepresenteerd voor versterking van de koopkracht van werkenden en het terugdraaien van eerder voorgenomen hervormingen in de sociale zekerheid.

NetherlandsTax
Linda van de Reep
Linda van de Reep
Edwin van den Broek
Edwin van den Broek
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Samenvatting
Het kabinet heeft in de brief van 29 september 2026 aan de Tweede Kamer aanvullende voorstellen aangekondigd op drie terreinen: een versnelde overgang binnen box 3 naar een vermogenswinstbelasting in combinatie met aanpassingen in box 2, een extra koopkrachtpakket voor werkenden. En tot slot het terugdraaien van eerder voorgenomen hervormingen in de sociale zekerheid.

Achtergrond
Naar aanleiding van de Algemene Politieke Beschouwingen en gesprekken met oppositiefracties doet het kabinet aanvullende voorstellen. Bij een parlementaire meerderheid kan de fiscale wetgeving op deze punten dus worden aangepast.

Box 3: versnelde invoering vermogenswinstbelasting
Voor 2027 blijft het keuze regime overeind staan. Ofwel de forfaitaire regeling, ofwel het werkelijk rendement. Op basis van het aanvullende voorstel wordt het heffingsvrij vermogen per 2027 teruggebracht van €59.357 (2026) naar €30.846 (2027).

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