Nieuws

1 jan 2024: New capital gains tax (box 3)

Legislative change per 01-01-2024

The taxation of box 3 assets will change in the coming years. The result of this change should ensure that the lump-sum return is more in line with the actual return achieved. Therefore, a new capital gains tax (box 3) is being prepared which should take effect from 1 January 2027.

Until this new system is introduced, a bridging period applies. In this bridging period, a distinction is made between bank balances, other assets and debts.
Bank balances will be taxed less heavily than other assets.

In addition, the rate in box 3 will go from 32% (2023) to 36% in 2024. Also, the tax-free wealth in box 3 will not be indexed as of 1 January 2024. As a result, the tax-free wealth will remain €57,000. For tax partners together, the levy-free capital is €114,000.