Global Daily Tax News, Netherlands To Hike Box 2, Box 3 Tax Burdens, (Sep 19, 2025)

The Dutch Government has confirmed increases to the tax burden for carried interest and for Box 3 income.

The Government has confirmed that the rate of tax on private equity managers' income under the lucrative investment scheme (carried interest) will rise to 36 percent, for income reported in box 2.

The Government said the change is intended to ensure that private equity managers pay equal tax on assets they accumulate as part of their salary as with taxpayers on investment assets reported in box 3.

The Government has also announced tax hikes on box 3 taxpayers, to cover costs associated with the legal redress scheme provided following the Supreme Court rulings. The tax-free allowance will be reduced from EUR57,684 to EUR51,396, and the deemed return on other assets will increase from 5.88 percent to 7.78 percent.

Taxpayers can continue to use the rebuttal scheme, introduced in response to the Supreme Court's rulings, in 2026, the Government confirmed.