Close this search box.
Close this search box.
Close this search box.

Good advice always pays off

Pledge of Habermehl

Blog - Box 3 Legal Restoration Decree still violates property rights

The Advocate General of the Supreme Court has issued an opinion regarding the new calculation method of the "Legal Restoration Decree. The Advocate General has concluded that the restoration operation still violates the prohibition of discrimination and property rights. Although the new method is suitable for savers, it does not fit well with investors. The attorney general argues that unfortunate investors still pay too much tax, while particularly successful investors still pay too little tax. If the Supreme Court follows the opinion, which is common practice, taxpayers who took advantage of the taxation under the Legal Restoration Decree may be able to reclaim income tax through an appeal process. The Supreme Court's ruling is expected in about six months.

We recommend that you object to the income tax assessment for the year 2022 if your assets consist mainly of investments (all assets other than savings, savings deposits and the share in the VVE reserve fund). If the Supreme Court follows the opinion, you could potentially receive a lower assessment.

You can access the attorney general's opinion at the following link: ECLI:NL:PHR:2023:655, Supreme Court Prosecutor's Office, 23/00653, 23/00654 (

Author: mr. M. Doves-Bierman
This Blog is written as of September 2023. 

Owl logo png

More information

Niek Pilgram
Niek Pilgram, director/owner Habermehl

tax specialist
+31 (0)35 628 57 53