Reduction of Box 3 tax burden for landlords?

The State has a financial gap due to the postponement of the Box 3 Real Yield Act. To address this, the cabinet is considering a temporary increase in the tax on certain assets in Box 3 for the years 2026 and 2027.

However, the House of Representatives has expressed concerns about the potential negative consequences for landlords of real estate. Therefore, the Secretary of State has analyzed three possible options to alleviate the tax burden for this group:

1. Not implementing or partially implementing the planned tax increase.
2. Allowing landlords to deduct certain costs (although the legal feasibility of this is doubted).
3. Revising the method for determining the value of vacant properties (which requires further investigation).

The final decision on this matter will be made during the spring decision-making process.

So, the last word has not yet been said on this issue. If you are a landlord yourself, please contact our tax specialists with any questions.