Supreme Court: no right to legal redress of Box 3 income 2017-2020 for non-objectors

On 25 June 2026, the Supreme Court of the Netherlands (Hoge Raad) made a ruling on the 'Massaal Bezwaar Plus' procedure. This procedure applies to anyone who did not object or objected too late to their Box 3 income for 2017 to 2020. According to the ruling, these non-objectors are not entitled to legal redress of their Box 3 income.

Non-objectors may not report their actual return for 2017–2020

According to the Supreme Court, people who did not object or objected too late to their Box 3 income are not entitled to legal redress. As a result, they may not complete the form Opgaaf werkelijk rendement (Report Actual Return) for 2017 to 2020. The ruling also applies to:

• people who did not participate in the Massaal Bezwaar procedure
• people who did not participate in the Massaal Bezwaar procedure for all years
• people who submitted their request for reduction too late

Did you object on time? Then you received a letter from us last year about reporting your actual return.

You may always report your actual return for 2021–2024

Do you have Box 3 income? You may always complete the form Opgaaf werkelijk rendement (Report Actual Return) for 2021 to 2024. You will receive a letter for each year in which you are required to report your actual return. Or you may have already received it.

Check where you can find the form

More information

Supreme Court ruling on the Massaal Bezwaar Plus procedure (only available in Dutch)