Latest insights and guides on Dutch taxes
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The proposed Box 3 system would generally tax annual income and value changes, including gains not yet realised by selling. Here is what is proposed and why it is controversial.

New truck rates, expired special rates and a temporary reduction for qualifying vans and trucks all started from July 2026.
Rules effective since Jul 1, 2026

A practical comparison of the Budget Day proposals and the measures adopted for 2026, including the Box 3 reversal and final income-tax thresholds.
Looking back at Dec 17, 2025

From 2026, own use of a second home can add an amount to actual Box 3 return. Learn when it applies and how the two calculation methods differ.
Rules effective since Jan 1, 2026

A historical overview of the 2026 tax proposals announced on Budget Day 2025, with a clear update on what Parliament later changed.
Looking back at Sep 16, 2025
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