Tweede Kamer
Bill 36203: Overbruggingswet Box 3
Bridging law for box 3 wealth taxation following the Supreme Court Christmas ruling
Adopted by Tweede Kamer
November 10, 2022
FOR: 149—AGAINST: 1
Voted FOR
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Voted AGAINST
(0)Key measures in this bill
- Temporary solution for box 3 taxation until the new actual return system (planned 2026)
- Elimination of fictional yields: taxation based on category-specific forfaits (savings, investments, debts)
- Effective from January 1, 2023 — replaces the unlawful pre-2023 system declared invalid by the Supreme Court
Key figures
Marnix van Rij
State Secretary of Finance — Fiscaliteit (CDA)
Responsible for guiding the bill through Parliament.
Party positions
Legislative timeline
Dec 24, 2021Christmas ruling
Supreme Court rules box 3 fictional yield violates property rights (ECHR)
Sep 2022Bill submitted
Overbruggingswet submitted alongside Belastingplan 2023 and Wet rechtsherstel box 3
Nov 10, 2022Tweede Kamer vote
Adopted with near-unanimity (only 1 vote against)
Dec 20, 2022Eerste Kamer vote
Adopted by sitting/standing vote
Jan 1, 2023Entry into force
New category-based forfait system replaces the old fictional yield system