You have income in box 3 and did not file an objection - what happens now?
Did you not file an objection? Or did you object too late? What that means depends on the status of your tax assessment. Please check your situation.
- Your tax assessment was already final and conclusive on 24 December 2021
Your tax assessment has become final and conclusive if the 6-week objection period has expired without you having filed an objection.
We are consulting with interest groups
The Supreme Court ruled in May 2022 that legal rehabilitation for non-objectors is not legally required. The Government followed this ruling. As a response to the opposition to that decision, we are now consulting with interest groups.
You do not need to file a request for reduction
In 1 procedure we will check for all non-objectors whether there is still a right to restoration of rights pertaining to box 3. This procedure is called Massaal bewaar plus (Mass Objection Plus). If it turns out that non-objectors are still entitled to restoration of rights, this will apply to everyone who did not object to the tax charged on income in box 3 for 2017 to 2020 or did so too late. Therefore, you do not need to file a request for reduction.
It will take some time before there will be more clarity about this. If there will be an arrangement, it will be applicable for the years 2017 to 2020, so there is no risk of prescription.
- No tax assessment has yet been imposed for 1 of the years in the period 2017-2020
No action is required on your part. You will be notified automatically by us.
If you receive the correct assessment, it will be indicated on the assessment that the Supreme Court ruling has been taken into account.
Does your assessment not mention this? Then you may have received an incorrect assessment. This is because we have not yet succeeded to apply the new calculation. Also in this case there is no action required. Within approximately 2 weeks you will automatically receive a letter explaining the situation.
You can see how the new box 3 income calculation method works.
- Your tax assessment was not yet final and conclusive on 24 December 2021
No action is required on your part. You will receive an automatic notification from us. In the tax assessment the box 3 correction is taken into account. See how the new box 3 income calculation works.