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ARTICLE · 05 NOVEMBER 2025

Box 3 status en oude jaren, wat kunt u nog doen?

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Enkele jaren geleden oordeelde de Hoge Raad dat het fictief rendementstelsel uit box 3 in strijd was met Europese wetgeving. In dit stuk zetten we kort uiteen wat de status is en welke acties nodig zijn voor oudere jaren.

NetherlandsTax
Linda van de Reep
Linda van de Reep
Edwin van den Broek
Edwin van den Broek
Mirjam Nwanwuna
Mirjam Nwanwuna
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Enkele jaren geleden oordeelde de Hoge Raad dat het fictief rendementstelsel uit box 3 in strijd was met Europese wetgeving. In dit stuk zetten we kort uiteen wat de status is en welke acties nodig zijn voor oudere jaren.

Wanneer heeft u recht op compensatie?

Sinds 2017 is in box 3 belasting over vermogen geheven op basis van een fictief rendement van 4%. Door de Hoge Raad is geoordeeld dat dit in strijd is met Europese wetgeving. Daarom moet de belastingdienst compensatie aanbieden voor de jaren vanaf 2017 voor zover er te veel belasting is geheven. Of u hier recht op hebt, hangt af van een aantal factoren.

Lager rendement

Allereerst moet uw werkelijke rendement lager zijn dan het door de fiscus vastgestelde fictieve rendement. Het rendement is in de jaren vanaf 2017 op verschillende manieren berekend, met als meest recente ontwikkeling de tegenbewijsregeling.

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