Tweede Kamer
Bill 36204: Wet Rechtsherstel Box 3
Legal redress for box 3 taxpayers following the Supreme Court Christmas ruling
Adopted by Tweede Kamer
November 10, 2022
FOR: 131—AGAINST: 18
Voted FOR
(15)VVDD66CDAChristenUniePvdAGroenLinksPvdDBBBJA21FvDSGPVoltDENK50PLUSBIJ1
Voted AGAINST
(2)SPPVV
Key measures in this bill
- Recalculation of box 3 income for tax years 2017-2022 in accordance with the Supreme Court Christmas ruling
- If the new calculation results in a lower amount, the lower amount applies automatically
- Covers both taxpayers who filed objections and those who did not (mass objection procedure)
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
Jun 2022Policy letter
Government announces approach for legal redress of box 3 taxation
Sep 2022Bill submitted
Wet rechtsherstel box 3 submitted to Parliament
Nov 10, 2022Tweede Kamer vote
Adopted; SP and PVV voted against (deemed insufficient redress)
Dec 20, 2022Eerste Kamer vote
Adopted by sitting/standing vote; SP and PVV against
Jan 1, 2023Entry into force
Recalculations begin for 2017-2022 tax years