Dutch Box 3 Restructuring

Box 3 reform is squeezing wealth holders. Plan the transition.

Changing parameters for fictional yield and rising effective rates make the Netherlands increasingly expensive for wealth holders. The question is timing.

What changed

The Netherlands continues to reform Box 3 taxation. The fictional yield system is being revised with new parameters for 2026, effectively increasing the tax burden on savings and investments. The Supreme Court ruling against the old system has created ongoing uncertainty.

What's at stake

  • Increasing effective tax rates on wealth under Box 3
  • Ongoing regulatory uncertainty about future Box 3 parameters
  • Emigration tax implications on substantial interest (Box 2) holdings

How we coordinate the exit

Our Dutch partner firm handles the Box 2/Box 3 transition planning, substantial interest tax calculations, and optimal emigration timing. We handle the UAE side: company structure, banking, and substance that satisfies Dutch Belastingdienst requirements for genuine relocation.

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