Own home does not go to box 3

Source: Sdu

State Secretary Van Rij is not planning to move the owner-occupied home to Box 3. This writes Van Rij in response to parliamentary questions.

Given the development of box 3 to a new system of actual return, in which the way in which real estate - not being the owner-occupied home - is taxed, has not yet been crystallized, it does not make policy sense to include the owner-occupied home scheme in this. Solutions to the owner-occupied home issue will be worked out after the vision for the owner-occupied home scheme is developed.

Moreover, the reform of Box 3 is very complicated in policy, legal and implementation terms and will not take effect until 2027. Major changes to the owner-occupied home scheme are therefore unrealistic in the short term. In the policy and implementation agenda of May 8, 2023, Van Rij indicated his intention to develop a vision for the owner-occupied home scheme.

With this vision, he wants to provide insight into what the findings of the research into the tax regulations, the policy review Housing Market and the already existing research mean in conjunction. The aim is to send this vision to the House of Representatives in 2024.