Special edition · The Hague · Tuesday 15 September 2026
On the third Tuesday of September the cabinet presents the 2027 Tax Plan. Around box 3 a delay is taking shape: the coalition wants to push the Actual Return Box 3 Act forward. Here we follow what that means for the tax on your wealth.
Counting down to the King's speech
Leaked Prinsjesdag documents show VVD, D66 and CDA cannot agree on box 3. The coalition does not want to vote on the Actual Return Box 3 Act now but to push it forward; a 2028 start is therefore unlikely to be met. The preference is shifting toward a capital gains tax levied only on sale. The delay is estimated to cost €2.4 billion a year.
Read moreThe Senate debated bill 36748 in plenary. Four motions were submitted: Kroon (BBB) on investing in a law based on a capital-gains tax (J); Van den Oetelaar (FVD) on that tax's long-term revenue (K); Van Rooijen (50PLUS) on a one-off dividend-tax reduction (L); Schalk (SGP) stating no objection to withdrawing the bill (M). Coalition party CDA voiced fundamental objections to taxing unrealized share gains ('paying tax on money that isn't there'). The final vote is postponed until the novelle has been treated. Intended entry into force remains January 1, 2028.
On Prinsjesdag the cabinet presents the 2027 Tax Plan. Around box 3 a delay is expected: the coalition wants to push the Actual Return Box 3 Act forward, making a 2028 start unlikely and shifting the course toward a capital gains tax.
From deemed returns to actual returns
Cabinet initiates investigation into actual return taxation
Planning document submitted to Parliament
Public internet consultation
Postponed from 2027 to 2028 (Tax Authority ICT modernization)
Bill approved by House of Representatives
Under review by Senate Finance Committee
Law takes effect (January 1, 2028)
