{"id":734,"date":"2025-04-23T14:23:32","date_gmt":"2025-04-23T12:23:32","guid":{"rendered":"https:\/\/www.watacc.nl\/?page_id=734"},"modified":"2025-04-23T14:23:34","modified_gmt":"2025-04-23T12:23:34","slug":"fisccontact-bereid-je-voor-op-het-tegenbewijs-box-3","status":"publish","type":"page","link":"https:\/\/www.watacc.nl\/en\/fisccontact-bereid-je-voor-op-het-tegenbewijs-box-3\/","title":{"rendered":"FiscContact | Bereid je voor op het tegenbewijs box 3"},"content":{"rendered":"

Prepare for the box 3 rebuttal. What should you collect?<\/span><\/h1><\/div><\/div><\/div>

Introduction<\/span><\/h1>

The Supreme Court ruled in June 2024 that the legal redress offered for people with a demonstrably lower actual return than the flat rate return in box 3 was not sufficient. Additional legal redress was therefore needed. This is now provided for in the bill on the box 3 rebuttal scheme, which was recently submitted to the House of Representatives. A form (Opgave werkelijk rendement) will become available this summer, allowing you to claim the restoration of rights for the years 2017 to 2027.<\/p>\n<\/div><\/div><\/div><\/div>

Legal redress for whom?<\/span><\/h1>

For the years 2017 and 2018, additional restoration of rights is only possible if you filed a timely objection or requested ex officio reduction in time (in principle, within 5 years of the end of the tax year). For 2019 and 2020, you must have timely requested an ex officio reduction. For 2021 and later years, you can use the restoration of rights anyway if it is advantageous for you.<\/p>\n<\/div><\/div><\/div><\/div>

What is included in the 'actual return'?<\/span><\/h1>

Actual returns for Box 3 include the following:<\/strong><\/p>\n