Legal proceedings have been going on for years about the fictitious way of levying tax on the box 3 capital. After all, a fictitious return was assumed that was many times higher than that received on the savings account. Ultimately, the Supreme Court ruled in December 2021 that the fictitious calculation of box 3 for the years 2017 and 2018 can be disproportionately burdensome and therefore in violation of the human rights treaty. According to the Supreme Court, legal redress must be offered to taxpayers who have objected.

On June 6th last, the Supreme Court ruled that the legal redress as offered by the Tax Office can still be disproportionately burdensome. This brings a levy based on actual income on assets a step closer. In the summer of 2025, taxpayers will be able to submit their actual box 3 return to the Tax Office through a form. In the meantime, it is important to appeal against final assessments if your actual return is lower than the fictitious return.