Uiteindelijk is het aan de Hoge Raad om te beslissen of met de Wet rechtsherstel box 3 voldoende rechtsherstel wordt geboden. Advocaat-generaal Wattel meent in ieder geval van niet.
The new treaty will apply at the earliest from January 1, 2024 (but probably only from January 1, 2025). We have summarized some important aspects of the new treaty.
If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.
