# Majority of MPs wants Heinen to answer questions on box 3 plan

> The Tweede Kamer will vote on Thursday on the cabinet's plan to tax only realised gains on shares and property, but opposition and some coalition MPs question its funding and speed.

Politics · published 2026-11-09 19:48 · https://nlnow.nl/a/majority-of-mps-wants-heinen-to-answer-on-box-3-plan/

A majority of MPs present in the Tweede Kamer wants to question Finance Minister Eelco Heinen before deciding on the cabinet's new box 3 proposal. He was in Brussels for talks with EU colleagues, so the cabinet sent only State Secretary Eerenberg (taxation) to the debate. The vote is planned for Thursday.

Under the proposal, box 3 would tax only actual gains, when shares or property are sold. That would bring in an estimated €22bn less revenue for the state up to 2040 than earlier plans. According to the annex to the proposal, the cabinet has largely covered the shortfall up to 2031. After that, a gap of up to €17.6bn opens up. The cabinet now accepts that introduction may slip from 2028 to 2029 at the latest.

Pro MP Stultiens called it "an unfunded blank cheque of 17 billion euros for the wealthy" and said there is no reason to hurry if introduction can wait until 2029. ChristenUnie MP Grinwis called handling the plan within a week "undesirable and sloppy" and said it is being forced down the Kamer's throat.

Coalition parties also have doubts but are willing to back it. CDA MP Van Dijk said: "We find this nerve-racking too." He added: "If it can be justified at all, we're prepared to take the leap." D66 MP Oosterhuis called the funding "a fairly creative interpretation of the budget rules" but saw no reason to block it. The VVD thinks the proposal is adequately funded despite the gap, and MP Van Eijk urged quick introduction to give box 3 taxpayers peace and clarity. The PVV is in favour, but MP Vlottes called the financial basis "phantom financing" and would not say how his party will vote.

Last week the Raad van State, the government's top advisory body, called the final proposal "unworkable for now" and the pace of introduction "irresponsible". The Tax Administration (Belastingdienst) and the banks, which must supply customer data to it, say quick introduction will be difficult.

The minority cabinet has a Tweede Kamer majority in sight with the support of opposition parties JA21 and SGP. Heinen decided at the end of February to rework plans that, after years of work, were already before the Eerste Kamer. How the Eerste Kamer will receive the new proposal is unclear.

## Background

- **Box 3**: The part of Dutch income tax that taxes savings and investments. Tax is charged on an assumed return rather than the actual return; after the Supreme Court ruled from 2021 that this can breach property rights, the system has to be reformed.
- **Raad van State**: The Council of State, which advises the government and parliament on proposed laws and is also the highest administrative court.
- **Eerste Kamer**: The Senate, the upper house of the Dutch parliament. It cannot amend bills but can approve or reject them after the Tweede Kamer has passed them. Its 75 members are elected by the members of the provincial councils.

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