A (Christmas) ruling with major consequences for the box 3 levy
7 February 2022 - On 24 December 2021, the Supreme Court ruled that the capital gains tax in box 3 violates the right to property and the prohibition on discrimination as laid down in the European Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR). In the present case, the Supreme Court has offered legal protection to taxpayers against the violation of fundamental rights by only including the taxpayer's actually achieved return in the taxation. What consequences does the judgment have for you?
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Mike Vrijmoed Partner
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Income tax is a taxation levied on natural persons on income from employment, such as profits from business activities, but also on income from home ownership, pension and annuity benefits, income from substantial interest and income from savings and investments.
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As a high-net-worth individual and/or entrepreneur, you want to be sure your capital is properly structured to suit your personal situation and preferences. But how can you be sure you have made the best choices when it comes to fiscal and legal matters? And that those choices will be modified in good time to suit changing legislation and regulations where necessary? The specialists at Mazars will...