{"id":2426,"date":"2026-02-14T03:31:24","date_gmt":"2026-02-14T03:31:24","guid":{"rendered":"https:\/\/bitcoinnewscrypto.com\/vi\/?p=2426"},"modified":"2026-02-14T03:31:24","modified_gmt":"2026-02-14T03:31:24","slug":"netherlands-votes-for-new-box-3-tax-36-on-real-returns-and-paper-gains-starting-2028","status":"publish","type":"post","link":"https:\/\/bitcoinnewscrypto.com\/vi\/news\/bitcoin\/netherlands-votes-for-new-box-3-tax-36-on-real-returns-and-paper-gains-starting-2028\/","title":{"rendered":"Vi\u1ec7t h\u00f3a h\u1ec7 th\u1ed1ng thu\u1ebf H\u00e0 Lan: box 3 s\u1eafp \u0111\u00e1nh thu\u1ebf l\u00e3i \u2018gi\u1ea5y\u2019, crypto kh\u00f4ng tho\u00e1t"},"content":{"rendered":"<p>C\u00e1c nh\u00e0 l\u1eadp ph\u00e1p H\u00e0 Lan \u0111\u00e3 \u1ee7ng h\u1ed9 m\u1ed9t cu\u1ed9c vi\u1ebft l\u1ea1i l\u1edbn cho thu\u1ebf Box 3, ph\u1ea7n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a H\u00e0 Lan \u0111\u1ed1i v\u1edbi ti\u1ebft ki\u1ec7m v\u00e0 \u0111\u1ea7u t\u01b0. D\u1ef1 lu\u1eadt c\u00f3 t\u00ean l\u00e0 \u201c\u0110\u1ea1o lu\u1eadt L\u1ee3i t\u1ee9c Th\u1ef1c t\u1ebf trong Box 3\u201d (ti\u1ebfng H\u00e0 Lan: \u201cWet werkelijk rendement box 3\u201d). N\u1ebfu Th\u01b0\u1ee3ng vi\u1ec7n H\u00e0 Lan th\u00f4ng qua, thu\u1ebf Box 3 s\u1ebd chuy\u1ec3n sang t\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2028, v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t c\u1ed1 \u0111\u1ecbnh 36% tr\u00ean kho\u1ea3n l\u1ee3i t\u1ee9c th\u1ef1c t\u1ebf theo \u0111\u1ecbnh ngh\u0129a c\u1ee7a ch\u00ednh ph\u1ee7.<\/p>\n\n<p>Thay \u0111\u1ed5i n\u00e0y \u0111\u1ebfn sau nhi\u1ec1u n\u0103m \u00e1p l\u1ef1c ph\u00e1p l\u00fd. V\u00e0o th\u00e1ng 12 n\u0103m 2021, T\u00f2a \u00e1n T\u1ed1i cao H\u00e0 Lan ph\u00e1n quy\u1ebft r\u1eb1ng h\u1ec7 th\u1ed1ng thu\u1ebf Box 3 c\u0169 c\u00f3 th\u1ec3 vi ph\u1ea1m c\u00e1c quy\u1ec1n c\u01a1 b\u1ea3n theo C\u00f4ng \u01b0\u1edbc Ch\u00e2u \u00c2u v\u1ec1 Nh\u00e2n quy\u1ec1n v\u00ec \u0111\u00e3 \u0111\u00e1nh thu\u1ebf d\u1ef1a tr\u00ean l\u1ee3i t\u1ee9c gi\u1ea3 \u0111\u1ecbnh m\u00e0 ng\u01b0\u1eddi d\u00e2n kh\u00f4ng th\u1ef1c s\u1ef1 \u0111\u1ea1t \u0111\u01b0\u1ee3c. C\u00e1c ph\u00e1n quy\u1ebft sau \u0111\u00f3 ti\u1ebfp t\u1ee5c g\u00e2y \u00e1p l\u1ef1c l\u00ean ch\u00ednh ph\u1ee7. Khi t\u00f2a \u00e1n b\u00e1c b\u1ecf c\u00e1c bi\u1ec7n ph\u00e1p v\u00e1, c\u00e1c nh\u00e0 l\u1eadp ph\u00e1p \u0111\u1ed1i m\u1eb7t v\u1edbi v\u1ea5n \u0111\u1ec1: nh\u00e0 n\u01b0\u1edbc v\u1eabn c\u1ea7n m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p \u0111\u1ec3 thu thu\u1ebf Box 3 v\u00e0 b\u1ea3o v\u1ec7 ng\u00e2n s\u00e1ch.<\/p>\n\n<p>K\u1ebf ho\u1ea1ch m\u1edbi c\u1ed1 g\u1eafng gi\u1ea3i quy\u1ebft \u0111i\u1ec1u n\u00e0y b\u1eb1ng c\u00e1ch \u0111\u00e1nh thu\u1ebf tr\u00ean k\u1ebft qu\u1ea3 th\u1ef1c t\u1ebf thay v\u00ec c\u00f4ng th\u1ee9c h\u01b0 c\u1ea5u. Theo thu\u1ebf Box 3 c\u1eadp nh\u1eadt, \u201cl\u1ee3i t\u1ee9c th\u1ef1c t\u1ebf\u201d bao g\u1ed3m thu nh\u1eadp ti\u1ec1n m\u1eb7t nh\u01b0 l\u00e3i su\u1ea5t, c\u1ed5 t\u1ee9c v\u00e0 ti\u1ec1n thu\u00ea. N\u00f3 c\u0169ng bao g\u1ed3m thay \u0111\u1ed5i gi\u00e1 tr\u1ecb trong n\u0103m \u0111\u1ed1i v\u1edbi nhi\u1ec1u t\u00e0i s\u1ea3n, ngay c\u1ea3 khi ch\u1ee7 s\u1edf h\u1eefu kh\u00f4ng b\u00e1n. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0 thu\u1ebf Box 3 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho \u201cl\u1ee3i nhu\u1eadn ch\u01b0a th\u1ef1c hi\u1ec7n\u201d, c\u00f2n g\u1ecdi l\u00e0 l\u1ee3i nhu\u1eadn tr\u00ean gi\u1ea5y. N\u1ebfu ai \u0111\u00f3 s\u1edf h\u1eefu c\u1ed5 phi\u1ebfu t\u0103ng gi\u00e1 10.000 euro trong m\u1ed9t n\u0103m, thu\u1ebf Box 3 s\u1ebd coi kho\u1ea3n t\u0103ng 10.000 euro \u0111\u00f3 l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf, d\u00f9 c\u1ed5 phi\u1ebfu v\u1eabn n\u1eb1m trong t\u00e0i kho\u1ea3n.<\/p>\n\n<p>Ch\u00ednh t\u1ea1i \u0111\u00e2y cu\u1ed9c tranh lu\u1eadn tr\u1edf n\u00ean gay g\u1eaft, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1eafm gi\u1eef ti\u1ec1n m\u00e3 h\u00f3a. Gi\u00e1 ti\u1ec1n m\u00e3 h\u00f3a c\u00f3 th\u1ec3 t\u0103ng ho\u1eb7c gi\u1ea3m nhanh ch\u00f3ng. M\u1ed9t ng\u01b0\u1eddi c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi h\u00f3a \u0111\u01a1n thu\u1ebf Box 3 l\u1edbn sau m\u1ed9t n\u0103m m\u1ea1nh, d\u00f9 ch\u01b0a t\u1eebng quy \u0111\u1ed5i b\u1ea5t k\u1ef3 ti\u1ec1n m\u00e3 h\u00f3a n\u00e0o ra euro. C\u00e1c nh\u00e0 ph\u00ea b\u00ecnh cho r\u1eb1ng \u0111i\u1ec1u n\u00e0y t\u1ea1o ra r\u1ee7i ro thanh kho\u1ea3n: thu\u1ebf Box 3 c\u00f3 th\u1ec3 \u0111\u00f2i ti\u1ec1n m\u1eb7t khi kho\u1ea3n l\u00e3i ch\u01b0a ti\u1ec1n m\u1eb7t. Nh\u1eefng ng\u01b0\u1eddi \u1ee7ng h\u1ed9 \u0111\u00e1p l\u1ea1i r\u1eb1ng nh\u00e0 n\u01b0\u1edbc c\u1ea7n m\u1ed9t h\u1ec7 th\u1ed1ng kh\u1ea3 thi v\u00e0 lu\u1eadt c\u00f3 th\u00eam c\u00f4ng c\u1ee5 \u0111\u1ec3 gi\u1ea3m nh\u1eb9 t\u00e1c \u0111\u1ed9ng.<\/p>\n\n<p>M\u1ed9t bi\u1ec7n ph\u00e1p gi\u1ea3m nh\u1eb9 l\u1edbn l\u00e0 quy t\u1eafc mi\u1ec5n thu\u1ebf m\u1edbi. C\u1ea3i c\u00e1ch b\u1ecf ng\u01b0\u1ee1ng t\u00e0i s\u1ea3n mi\u1ec5n thu\u1ebf c\u0169 v\u00e0 thay b\u1eb1ng m\u1ee9c l\u1ee3i t\u1ee9c h\u00e0ng n\u0103m mi\u1ec5n thu\u1ebf 1.800 euro tr\u00ean to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n Box 3. N\u1ebfu t\u1ed5ng l\u1ee3i t\u1ee9c th\u1ef1c t\u1ebf d\u01b0\u1edbi 1.800 euro, s\u1ebd kh\u00f4ng \u0111\u00f3ng thu\u1ebf Box 3. D\u1ef1 lu\u1eadt c\u00f2n b\u1ed5 sung kh\u1ea5u tr\u1eeb l\u1ed7 kh\u00f4ng gi\u1edbi h\u1ea1n. N\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 r\u00f2ng trong m\u1ed9t n\u0103m, h\u1ecd c\u00f3 th\u1ec3 chuy\u1ec3n l\u1ed7 \u0111\u1ec3 tr\u1eeb v\u00e0o l\u00e3i ch\u1ecbu thu\u1ebf trong c\u00e1c n\u0103m t\u1edbi, kh\u00f4ng gi\u1edbi h\u1ea1n th\u1eddi gian. Ch\u1ec9 c\u00e1c kho\u1ea3n l\u1ed7 tr\u00ean 500 euro \u0111\u01b0\u1ee3c t\u00ednh; l\u1ed7 nh\u1ecf h\u01a1n b\u1ecb h\u1ee7y. C\u00e1c nh\u00e0 l\u1eadp ph\u00e1p n\u00f3i r\u1eb1ng c\u00e1c t\u00ednh n\u0103ng n\u00e0y khi\u1ebfn thu\u1ebf Box 3 nh\u1eb9 nh\u00e0ng h\u01a1n v\u1edbi ng\u01b0\u1eddi ti\u1ebft ki\u1ec7m nh\u1ecf v\u00e0 gi\u00fap nh\u00e0 \u0111\u1ea7u t\u01b0 h\u1ed3i ph\u1ee5c sau suy tho\u00e1i.<\/p>\n\n<p>D\u1ef1 lu\u1eadt c\u0169ng \u0111\u1ed1i x\u1eed m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n kh\u00e1c bi\u1ec7t. \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 c\u1ed5 phi\u1ebfu trong c\u00e1c c\u00f4ng ty kh\u1edfi nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ch\u00ednh ph\u1ee7 ch\u1ecdn c\u00e1ch ti\u1ebfp c\u1eadn l\u00e3i v\u1ed1n \u0111\u1ed1i v\u1edbi t\u0103ng gi\u00e1 tr\u1ecb. Theo c\u00e1ch \u0111\u00f3, thu\u1ebf Box 3 v\u1ec1 t\u0103ng gi\u00e1 tr\u1ecb ch\u1ec9 t\u00ednh khi b\u00e1n hay chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, kh\u00f4ng ph\u1ea3i h\u00e0ng n\u0103m. Tuy nhi\u00ean, thu nh\u1eadp th\u01b0\u1eddng t\u1eeb c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3, nh\u01b0 ti\u1ec1n thu\u00ea hay c\u1ed5 t\u1ee9c, v\u1eabn ch\u1ecbu thu\u1ebf Box 3 trong n\u0103m nh\u1eadn. Ch\u00ednh ph\u1ee7 n\u00f3i ch\u1ecdn c\u00e1ch ti\u1ebfp c\u1eadn chia \u0111\u00f4i n\u00e0y ph\u1ea7n v\u00ec c\u00f9ng r\u1ee7i ro thanh kho\u1ea3n m\u00e0 c\u00e1c nh\u00e0 ph\u00ea b\u00ecnh n\u00eau: kh\u00f3 \u0111\u00f3ng thu\u1ebf Box 3 h\u00e0ng n\u0103m tr\u00ean t\u00e0i s\u1ea3n kh\u00f4ng t\u1ea1o d\u00f2ng ti\u1ec1n \u0111\u1ec1u \u0111\u1eb7n.<\/p>\n\n<p>C\u1ea3i c\u00e1ch n\u1eb1m trong h\u1ec7 th\u1ed1ng r\u1ed9ng h\u01a1n chia thu nh\u1eadp c\u00e1 nh\u00e2n th\u00e0nh ba \u201cbox\u201d. Box 1 bao g\u1ed3m l\u01b0\u01a1ng v\u00e0 quy \u0111\u1ecbnh nh\u00e0 \u1edf, v\u1edbi thu\u1ebf su\u1ea5t ti\u1ebfn tri\u1ec3n. Box 2 bao g\u1ed3m \u201cl\u1ee3i \u00edch \u0111\u00e1ng k\u1ec3\u201d, t\u1ee9c \u00edt nh\u1ea5t 5% s\u1edf h\u1eefu trong c\u00f4ng ty, v\u1edbi c\u1ea5u tr\u00fac thu\u1ebf ri\u00eang. Thu\u1ebf Box 3 l\u00e0 ph\u1ea7n gi\u1edd \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf l\u1ea1i l\u1edbn nh\u1ea5t v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn b\u1ea5t k\u1ef3 ai gi\u1eef ti\u1ebft ki\u1ec7m, c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, qu\u1ef9 hay ti\u1ec1n m\u00e3 h\u00f3a l\u00e0m c\u01b0 d\u00e2n.<\/p>\n\n<p>Ti\u1ec1n m\u00e3 h\u00f3a l\u00e0 l\u00fd do khi\u1ebfn cu\u1ed9c tranh lu\u1eadn thu\u1ebf Box 3 thu h\u00fat s\u1ef1 ch\u00fa \u00fd v\u01b0\u1ee3t kh\u1ecfi gi\u1edbi chuy\u00ean gia thu\u1ebf. De Nederlandsche Bank (ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng H\u00e0 Lan) b\u00e1o c\u00e1o c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ti\u1ec1n m\u00e3 h\u00f3a gi\u00e1n ti\u1ebfp do c\u00e1c c\u00f4ng ty, t\u1ed5 ch\u1ee9c v\u00e0 h\u1ed9 gia \u0111\u00ecnh H\u00e0 Lan n\u1eafm gi\u1eef \u0111\u1ea1t kho\u1ea3ng 1,2 t\u1ef7 euro v\u00e0o cu\u1ed1i th\u00e1ng 10 n\u0103m 2025, t\u0103ng t\u1eeb 81 tri\u1ec7u euro cu\u1ed1i n\u0103m 2020. Ng\u00e2n h\u00e0ng c\u0169ng b\u00e1o c\u00e1o khu v\u1ef1c t\u00e0i ch\u00ednh n\u1eafm 113 tri\u1ec7u euro ti\u1ec1n m\u00e3 h\u00f3a tr\u1ef1c ti\u1ebfp v\u00e0o cu\u1ed1i qu\u00fd 3 n\u0103m 2025. D\u00f9 t\u0103ng tr\u01b0\u1edfng, ng\u00e2n h\u00e0ng trung \u01b0\u01a1ng n\u00f3i ch\u1ee9ng kho\u00e1n ti\u1ec1n m\u00e3 h\u00f3a v\u1eabn l\u00e0 mi\u1ebfng nh\u1ecf tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n H\u00e0 Lan r\u1ed9ng l\u1edbn h\u01a1n.<\/p>\n\n<p>C\u00e1c nh\u00e0 l\u1eadp ph\u00e1p c\u00f2n th\u00f4ng qua tu ch\u00ednh \u00e1n r\u00fat ng\u1eafn th\u1eddi gian r\u00e0 so\u00e1t lu\u1eadt t\u1eeb n\u0103m xu\u1ed1ng ba n\u0103m. M\u1ee5c ti\u00eau l\u00e0 cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh nhanh n\u1ebfu vi\u1ec7c tri\u1ec3n khai thu\u1ebf Box 3 g\u00e2y ra v\u1ea5n \u0111\u1ec1 sau khi b\u1eaft \u0111\u1ea7u. M\u1ed9t s\u1ed1 \u0111\u1ea3ng \u1ee7ng h\u1ed9 d\u1ef1 lu\u1eadt n\u00f3i h\u1ecd kh\u00f4ng th\u00edch \u00fd t\u01b0\u1edfng \u0111\u00e1nh thu\u1ebf l\u00e3i ch\u01b0a th\u1ef1c hi\u1ec7n. Tuy nhi\u00ean, h\u1ecd l\u1eadp lu\u1eadn r\u1eb1ng sau c\u00e1c ph\u00e1n quy\u1ebft c\u1ee7a t\u00f2a, ch\u00ednh ph\u1ee7 c\u1ea7n m\u1ed9t khu\u00f4n kh\u1ed5 ph\u00e1p l\u00fd v\u00e0 tr\u00ec ho\u00e3n s\u1ebd th\u00eam c\u0103ng th\u1eb3ng cho ng\u00e2n s\u00e1ch.<\/p>\n\n<p>Hi\u1ec7n t\u1ea1i, k\u1ebf ho\u1ea1ch ch\u01b0a ph\u1ea3i ch\u00ednh th\u1ee9c. Th\u01b0\u1ee3ng vi\u1ec7n H\u00e0 Lan v\u1eabn ph\u1ea3i b\u1ecf phi\u1ebfu. N\u1ebfu c\u00e1c ngh\u1ecb s\u0129 th\u00f4ng qua, c\u01b0 d\u00e2n v\u00e0 c\u1ed1 v\u1ea5n s\u1ebd c\u00f3 kho\u1ea3ng hai n\u0103m \u0111\u1ec3 chu\u1ea9n b\u1ecb cho thu\u1ebf Box 3 chuy\u1ec3n t\u1eeb l\u1ee3i nhu\u1eadn gi\u1ea3 \u0111\u1ecbnh sang l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf v\u00e0 c\u00f3 th\u1ec3 \u0111\u00e1nh thu\u1ebf c\u1ea3 l\u00e3i tr\u00ean gi\u1ea5y \u0111\u1ed1i v\u1edbi nhi\u1ec1u t\u00e0i s\u1ea3n ph\u1ed5 bi\u1ebfn.<\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c nh\u00e0 l\u1eadp ph\u00e1p H\u00e0 Lan \u0111\u00e3 \u1ee7ng h\u1ed9 m\u1ed9t cu\u1ed9c vi\u1ebft l\u1ea1i l\u1edbn cho thu\u1ebf Box 3, ph\u1ea7n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a H\u00e0 Lan \u0111\u1ed1i v\u1edbi ti\u1ebft&hellip;<\/p>\n","protected":false},"author":2,"featured_media":2427,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bitcoin"],"_links":{"self":[{"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/posts\/2426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/comments?post=2426"}],"version-history":[{"count":1,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/posts\/2426\/revisions"}],"predecessor-version":[{"id":2428,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/posts\/2426\/revisions\/2428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/media\/2427"}],"wp:attachment":[{"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/media?parent=2426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/categories?post=2426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bitcoinnewscrypto.com\/vi\/wp-json\/wp\/v2\/tags?post=2426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}