Box 3 vanaf 2028: dit is géén hervorming, dit is PANIEKBELEID

About this video

• Video Title: Box 3 vanaf 2028: dit is géén hervorming, dit is PANIEKBELEID
• Channel: Remco Coerman
• Speakers: Remco Coerman
• Duration: 00:08:06

Overview

This video discusses a proposed law change in the Netherlands concerning Box 3 (wealth tax) set to take effect in 2028. The speaker argues that this is not a reform but rather "panic policy" driven by urgency rather than well-thought-out planning. The video details the potential negative impacts of the proposed changes, including taxing unrealized gains, the limitations on deducting losses, and the practical challenges for the tax authorities in implementing the new system.

Key takeaways

• Urgency-Driven Policy: The proposed Box 3 changes are being pushed through due to a deadline (March 15, 2026, for parliamentary approval) and a significant budget deficit (2.4 billion euros) if the changes are delayed, rather than being a well-considered reform.
• Shift to Realized Gains Taxation: The core change involves taxing actual or deemed realized gains, including unrealized value increases on assets like stocks and bonds, and even a fictional rental value for owner-occupied properties.
• Unfair Tax Burden: The system disproportionately burdens individuals as gains are fully taxed, while losses are only partially deductible, leading to a situation where the government benefits from gains but individuals bear the brunt of losses.
• Legal and Practical Concerns: The proposal faces criticism from legal experts, tax advisors, and the Council of State due to its legal vulnerabilities and the potential for numerous legal challenges. The tax authorities also anticipate needing at least 900 additional staff and face issues with outdated IT systems.
• Imminent Impact: The speaker urges viewers, especially entrepreneurs and investors, to prepare for these changes immediately, as 2028 is approaching quickly, and proactive measures like restructuring assets or considering foreign jurisdictions will be crucial.