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Supreme Court ruling on Box 3 levy
The Supreme Court issued several rulings on 6 June concerning the tenability of Box 3, among other things. According to the Supreme Court, the Box 3 levy still violates the ban on discrimination and the right of ownership under treaty law in cases there the notional or deemed return is higher than the actual return. The Supreme Court has devised rules itself on how to calculate the actual return. In the Supreme Court’s view this should include a consideration of all assets. Unrealised positive and negative changes in value should also be assessed. The costs were not taken into account. You can read all about it in this Tax alert.