August 20th, 2024
We expect that the tax authorities will impose the final assessment for the income tax return 2021 in the third quarter of 2024 for taxpayers for whom the statute of limitations for imposing a box 3 tax assessment for 2021 is approaching expiration.
In the final 2021 tax assessment the Tax Administration is yet unable to take the new box 3 rulings of the Supreme Court into account.
These assessments were previously delayed, pending clarification from the Supreme Court regarding the Legal Remedy Act for Box 3 (wet rechtsherstel) and the Box 3 Bridging Act (overbruggingswet). However, since the three-year assessment period for the 2021 tax year expires for many cases at the end of 2024, the Tax authorities can no longer delay imposing final assessments.
Since the tax authorities will not take the new box 3 rules into account, it may make sense to file an objection. We can look at your case and investigate if it makes sense to file an objection. Feel free to contact us with any further questions. For our current clients, in case you receive a letter from the tax authorities with the final assessment for 2021, please do contact us so that we can consider further actions.
