What choices do you make choosing your investments, and how does taxation play a role in it? Due to the ongoing discussions about Box 3, changing deemed return percentages, developments in the counterevidence procedures and the expected future income tax levy based on actual returns, it’s more important than ever to consider taxes when choosing specific Box 3 categories or investing in Box 2 through a private limited company. You should also consider the anti-abuse rules (reference date arbitration) and the excessive borrowing tax legislation. Using foundations for asset management can also be attractive.

Are you making the right choice between Box 2 and Box 3? Are you making optimal use of the tax-free allowance and the distribution among partners? The rules are complex and constantly changing. The goal is to maximize the net return (after tax) by considering the specific tax rules for different assets. If you’d like to have your situation reviewed, TAXAS may be able to provide new insights.