The reform of Box 3 has been delayed once again. The coalition does not want to continue considering the current bill in the Senate for the time being and first wants to investigate how a new system can be structured more effectively. This creates renewed uncertainty, especially for people with property, investments or other assets. Owners of a second home or investment property should therefore continue to take possible changes in taxation into account.

Why is the new Box 3 legislation being postponed?

Plans for a new Box 3 system have been under discussion for some time. The current coalition wants to leave the bill pending in the Senate for the time being.

In the meantime, it should be investigated how the Netherlands can move more quickly towards a system in which tax is levied on actual realised capital gains.

An important reason for the postponement is that there is still insufficient agreement on the exact structure of the new system and its financial consequences.

Difference between property and investments

The proposal that has now been put on hold made a distinction between different types of assets.

For property, the starting point was a capital gains tax. Under this system, tax on the increase in value would in principle only be paid when the property is sold.

For investments, a system was proposed in which tax would be levied annually on changes in value. This could mean that someone might have to pay tax on a gain that, at that point, only exists on paper.

This difference in particular has led to considerable debate.

Why is Box 3 so important for property owners?

For owners of a second home, holiday home or investment property, the final design of Box 3 could have significant financial consequences.

Rental income is not the only factor involved. In a new system, increases in property value may also become important. Depending on the final rules, the timing of a sale could therefore have tax consequences.

Because the new legislation has been postponed for the time being, uncertainty remains about exactly how taxation will be structured in the coming years.

How does OZQUR Makelaardij view this?

At OZQUR Makelaardij, we believe property decisions should not be based solely on the current value of the property or the expected return. Taxes can have a significant impact on the final result.

For clients with a second home or plans to purchase property, we therefore look at the complete picture: purchase price, financing, possible rental income, future selling opportunities and the possible consequences of Box 3.

Because tax rules may still change, we always advise involving a tax specialist or tax advisor when dealing with specific tax-related questions.

At OZQUR Makelaardij, we help you reach your dream home in 5 steps

01 — Getting acquainted & identifying your housing wishes
We start with you. We get to know you, build trust and clearly identify your housing wishes and most important criteria.

→ Understand first, then search.

02 — Determining your budget & possibilities
Together with the buying agent and financial advisor, we determine your mortgage possibilities, budget and ideal search range.

→ Know what is possible before we start searching.

03 — Viewing together
You focus on how the property feels. We take a critical look at the technical condition, location, possibilities and points of attention.

→ You decide whether it feels like home. We look at the rest.

04 — Determining the value & bidding smartly
We analyse comparable properties that have been sold, discuss the property with the selling agent and assess the expected appraisal value. We then determine the bidding strategy together and submit the offer.

→ Not just bidding, but making a well-founded offer.

05 — From accepted offer to the notary
Offer accepted? We then review the documents and purchase agreement, monitor all important deadlines and guide the entire process through to the notary.

→ We stay in control until you receive the keys.

Yucel Samanci
Buying and selling agent at OZQUR Makelaardij, specialised in purchasing strategy, negotiations and assisting Dutch, Turkish and expat clients.
(2 September 2026)