The Act offers a temporary solution until a new Box 3 regime is implemented under the Actual Return on Investment Box 3 Act (probably as of January 1, 2028).
On July 3, 2025 the Lower House of the Dutch adopted a motion requesting the government to impose a higher tax on an indirectly held lucrative interest (carried interest).
At first glance, the possible solutions, which have been developed together with the tax (legal) practice, seem to be a good approach to solve the bottlenecks.
