The Netherlands has published Decree No. 2026-2613 of 4 September 2026 in the Official Gazette, which updates and replaces Decree No. 2024-5944 of 7 May 2024, setting out the policy regarding income from savings, debts, and investments (Box 3 income), In particular, Decree No. 2026-2613 incorporates the rebuttal scheme, or counter-evidence rule (tegenbewijsregeling) enacted in July 2025. While standard Box 3 taxation relies on fixed deemed rates of return for savings, debts, and investments,…