Council of State puts new box 3 plan under heavy pressure
Several Dutch media report that the Council of State considers implementation of the proposed system irresponsible.
Follow-up to: Cabinet promises new proposal for box 3 Sunday, 1 November 2026, 19:14
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The Council of State has sharply criticised the government's plan for a new box 3 system, several Dutch media report. According to those reports, the advisory body is recommending a delay and warning of implementation problems.
The government wants taxation of assets from 2028 to be more closely aligned with the actual return achieved. One possible sticking point is how much information taxpayers will have to provide about assets, debts, income and changes in value.
The new development is the reporting on the Council of State's advice. The precise text of that advice was not publicly available at the time of writing. It is therefore not yet possible to establish independently which objections the Council is raising and which elements might possibly be amended.
At the end of October, the government announced that it wanted to send the amending bill, the financial cover and the advice on feasibility to the Lower House (Tweede Kamer) together. Prime Minister Rob Jetten said at the time that the Council of State's advice could lead to amendments and that the starting date would also be reconsidered.
The discussion is not only about how much tax people with assets pay. Feasibility for the Tax and Customs Administration, banks and citizens could also be a sticking point. A system that is legally more closely aligned with actual returns may in practice require additional evidence, valuations and checks.
Savers, investors and landlords therefore remain uncertain about when the new rules will take effect and how the tax will be calculated. The Lower House still has to consider the proposal; an opinion from the Council of State carries considerable weight, but is not binding.
The central question behind the news is whether the government can introduce a system that is legally sound, workable and financially covered. Media reports about the advice point to renewed uncertainty over the planned implementation.
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Both sides of the figures
▲ Bright spots
- The government is trying to align the system more closely with actual returns in legal terms, according to the official government planning.
- Advice before parliamentary consideration could make amendments possible before the Lower House votes.
▼ Concerns
- The Council of State is reportedly recommending a delay, making the planned implementation uncertain.
- The precise implementation and budgetary consequences cannot yet be assessed without the full documents.
Critical note
The news does not concern an established tax rate or realised tax revenue. The main uncertainty is whether the proposed system is workable and legally sound; the primary text of the advice is still unavailable for that assessment.
Who notices what
- Households
- Savers, investors and landlords still do not know when or under which final rules their assets will be taxed.
- Businesses
- Business owners with investments or property may face transitional and planning uncertainty for longer.
- Government
- The Tax and Customs Administration may have to adjust the design, IT systems and implementation timetable.
Every point comes from the article’s sources and was included in the fact check.
One story, several perspectives
What is established
- The government is working on a new system for taxing actual returns in box 3.
- The Council of State has issued urgent advice on this, but the full text was not yet available.
- The Lower House still has to consider the amending bill and its associated funding.
Left
Arguments A new system should above all be legally fair and prevent people from paying tax on returns they have not actually achieved.
Values Equality before the law, ability to pay and protection of households with limited asset growth.
Consequences A delay could hold up legal redress and a fairer system, but introducing a flawed system could lead to new legal proceedings.
Centre
Arguments The law should be introduced only when the Tax and Customs Administration, banks and citizens can apply it in an understandable and workable way.
Values Legal certainty, workability and administrative continuity.
Consequences An amended or delayed implementation could create temporary uncertainty, but would reduce the risk of new errors.
Right
Arguments Assets should be taxed without unnecessary bureaucracy and without discouraging saving, investment and entrepreneurship.
Values Property rights, economic incentives and limited government intervention.
Consequences A complex system could discourage investment and letting property; at the same time, a delay could leave a budget shortfall in place.
The perspectives describe how these political currents typically approach the subject; the newsroom takes no position on which perspective is right.
Fact-check Approved with corrections · 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 news is supported by several media outlets and the government's planning. The precise content of the advice could not be checked against the primary source.
- confirmed The Council of State has sharply criticised the new box 3 plan. — This appears in new reports by several Dutch media outlets, but the primary text was unavailable. source
- confirmed The government wants to send the amending bill and implementation information to the Lower House. — The Prime Minister said this during the press conference following the Council of Ministers meeting. source
- uncertain The new rules are intended to apply from 2028. — The government's planning is being reconsidered; this has therefore been described as a target rather than a fixed date. source
1 correction(s) applied
- Was: The Council of State recommends a delay and calls the plan unworkable.Now: According to several media outlets, the Council of State recommends a delay and warns of implementation problems; the primary text of the advice was unavailable. (The precise wording could not be checked directly against the advice.)
Editor's note
Reporting on the new advice is widespread, but the primary text of the advice could not be found publicly. The status is therefore insufficient_sources, and the precise objections have been phrased cautiously.Sources
- Persconferentie na ministerraad van 30 oktober 2026 — Rijksoverheid
- Pakket Belastingplan 2027 — Tweede Kamer
- Tijdlijn Wet werkelijk rendement box 3 — Rijksoverheid
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 (this article)