Read the 2024 proposal in its legislative context
Referral of a proposed future Box 3 system to the Council of State did not make it immediately applicable. A return requires the rules for its tax year and any available actual-return counter-evidence route, rather than an assumption about future legislation.
Actual return needs more than balances
Income, expenses, value changes and transactions may require separate treatment under the applicable regime. For property, retain rent, vacancy, maintenance, renovation and valuation evidence. Economic return and taxable return are not automatically identical.
Compare structures over their full life
Moving assets into a company involves more than a rate comparison: transfer costs, later distributions, finance and access to cash matter. A value increase is not a cash receipt. Compare holding, income and eventual disposal with personal expenditure, repayment needs and less favourable scenarios.
Source and background: Wetsvoorstel toekomstig box 3-stelsel.
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