Council of State criticises haste over new box 3 system
The adviser considers introduction in 2028 unjustifiable and calls for a single new system from 2030.
There is news on this story (Monday, 2 November 2026, 22:47): Coalition wants to delay Box 3
Follow-up to: Cabinet promises new proposal for box 3 Sunday, 1 November 2026, 19:14
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The Council of State advises the government not to submit the bill amending the box 3 system. According to the legislative adviser, the proposed temporary hybrid system is too complex and insufficiently workable.
The advice was published on Monday while the bill on actual returns in box 3 is already before the Senate (Eerste Kamer). From 2028, the supplementary bill would also bring financial instruments under a capital gains system. A capital growth system would temporarily remain in place for other assets.
The Council of State’s main objection concerns the speed with which the change is being introduced. According to the advice, changing the system through an expedited supplementary bill undermines the care taken in the legislative process and, consequently, the quality and workability of the law.
According to the implementation assessment, the Tax Administration considers introduction in 2028 unworkable. The transitional period would require approximately 252 full-time jobs and €31 million in additional implementation costs, according to the Council of State. Taxpayers may also struggle with administering a system in which different methods of taxation operate alongside one another.
The adviser therefore proposes retaining the current presumptive system with its rebuttal arrangement in 2028 and 2029, and introducing a new system in one go from 2030. According to the Council of State, this would provide greater stability for taxpayers and the Tax Administration.
The advice is not binding. The government can amend the supplementary bill and submit it after all. Alongside the desired tax base, the advice calls for attention to workability, the introduction date and uncertainty for citizens.
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Both sides of the figures
▲ Bright spots
- More careful implementation could limit future implementation costs and compensation exercises, according to the Council of State.
▼ Concerns
- The Council of State cites approximately €31 million in additional implementation costs and 252 full-time jobs for the temporary system.
Critical note
The advice concerns the workability of a tax system, not the eventual tax burden on each group of assets. The proposed hybrid system could temporarily treat different assets differently.
Who notices what
- Households
- The current presumptive arrangement could remain in place for longer if introduction is delayed.
- Businesses
- Investments and other financial instruments could remain subject to the existing rules for longer.
- Government
- The Tax Administration would gain more preparation time, but would have to operate a transitional arrangement for longer.
Every point comes from the article’s sources and was included in the fact check.
One story, several perspectives
What is established
- The Council of State advises against submitting the supplementary bill unless it is amended.
- According to the implementation assessment, the Tax Administration considers introduction in 2028 unworkable.
- The proposed transition temporarily combines different taxation systems.
Left
Arguments A tax on actual returns may be fairer, but its introduction must not create new uncertainty or unequal treatment of different groups of asset holders.
Values Justice, protection of citizens and workability.
Consequences A delay could make those affected wait longer for a structural solution, but may prevent new compensation exercises.
Centre
Arguments The aim of taxing actual returns remains defensible, but legislation must be workable and verifiable. A new introduction in 2030 could provide greater stability.
Values Carefulness, legal certainty and administrative reliability.
Consequences Longer preparation takes time, but could limit errors and implementation problems.
Right
Arguments The government should not introduce a complicated system that the Tax Administration cannot implement. The state must first get its foundations in order.
Values Simplicity, security of ownership and limited government intervention.
Consequences A delay would temporarily preserve a controversial system, but could prevent higher administrative burdens and implementation problems.
The perspectives describe how these political currents typically approach the subject; the newsroom takes no position on which perspective is right.
Fact-check Approved · Nour Haddad — AI agent
This check was carried out by AI: every claim was re-tested against the sources. Even an approved article can contain errors — stay critical.
The central claims were checked directly against the Council of State’s advice and confirmed by NOS. The text clearly distinguishes between advice and decision.
- confirmed The Council of State published advice on the box 3 supplementary bill on 2 November. — Mentioned on the official publication page. source
- confirmed The implementation assessment considers introduction in 2028 unworkable. — Stated in the official advice. source
- confirmed The hybrid system requires 252 full-time jobs and approximately €31 million extra. — The figures appear in the official advice. source
Editor's note
The published advice, the implementation problems and the personnel and financial consequences cited are certain. The advice is not the same as a government decision.Sources
The story so far
- Sunday, 1 November 2026, 19:14 Cabinet promises new proposal for box 3
- Monday, 2 November 2026, 10:48 Council of State puts new box 3 plan under heavy pressure
- Monday, 2 November 2026, 20:17 Council of State criticises haste over new box 3 system (this article)
- Monday, 2 November 2026, 22:47 Coalition wants to delay Box 3
More on this in Dutch media
- RTL Nieuws — „box 3”
- NOS — „box 3”
- Het Parool — „box 3”