{"id":4625,"date":"2026-04-17T09:35:03","date_gmt":"2026-04-17T09:35:03","guid":{"rendered":"https:\/\/daasluis.nl\/nieuwsbank\/brief-belastingdienst-mb-procedure-box-3\/"},"modified":"2026-09-24T10:00:53","modified_gmt":"2026-09-24T10:00:53","slug":"brief-belastingdienst-mb-procedure-box-3","status":"publish","type":"srani_post","link":"https:\/\/daasluis.nl\/en\/nieuwsbank\/brief-belastingdienst-mb-procedure-box-3\/","title":{"rendered":"Brief Belastingdienst MB+-procedure box 3"},"content":{"rendered":"

MB+-procedure<\/h2>\n

In de MB+-procedure staat de vraag centraal of mensen die niet of te laat bezwaar maakten tegen box 3 toch hun box 3-inkomen over de jaren 2017 tot en met 2020 mogen berekenen op basis van werkelijk rendement.<\/p>\n

De Hoge Raad oordeelde in mei 2022 al dat deze mensen dat niet mogen, omdat zij niet of te laat bezwaar indienden. De koepel- en belangenorganisaties (Bond voor Belastingbetalers, Consumentenbond, NBA, NOB, RB en SRA) menen dat in de uitspraak van de Hoge Raad nog niet met alles rekening is gehouden. Daar gaat de MB+-procedure over.<\/p>\n

Let op!<\/span>In de brief die u ontvangt van de Belastingdienst staat dat uw bezwaar te laat was en dat u daarom onder de MB+-procedure valt.<\/p>\n

Vier proefprocedures<\/h2>\n

In de MB+-procedure zijn proefprocedures gevoerd voor vier rechtbanken. De rechtbanken hebben inmiddels allemaal de Hoge Raad gevolgd. De groep niet (of te laat)-bezwaarmakers heeft dus ook volgens de rechtbanken geen recht op berekening van het box 3-inkomen over de jaren 2017 tot en met 2020 op basis van werkelijk rendement.<\/p>\n

Let op!<\/span>Twee procedures zijn inmiddels in behandeling bij de Hoge Raad. In afwachting van het oordeel van de Hoge Raad hoeft u geen nadere actie te ondernemen.<\/p>\n","protected":false},"featured_media":4626,"template":"","srani_thema":[63,48],"srani_doelgroep":[53],"srani_branche":[],"srani_type":[51],"class_list":["post-4625","srani_post","type-srani_post","status-publish","has-post-thumbnail","hentry","srani_thema-box-3","srani_thema-prive","srani_doelgroep-prive","srani_type-nieuws-van-sra"],"acf":[],"yoast_head":"\nBrief Belastingdienst MB+-procedure box 3 - Daamen & van Sluis Accountants Belastingadviseurs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/daasluis.nl\/en\/nieuwsbank\/brief-belastingdienst-mb-procedure-box-3\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brief Belastingdienst MB+-procedure box 3 - Daamen & van Sluis Accountants Belastingadviseurs\" \/>\n<meta property=\"og:description\" content=\"Maakt u voor de jaren 2017 tot en met 2020 bezwaar tegen box 3, maar was dit bezwaar te laat? 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