作者：Charlotte Hughes-Morgan 和 Sarah Jacob 荷兰政府计划从2028年起征收资本利得税，作为该国财富税制重大改革的一部分。
By Charlotte Hughes-Morgan and Sarah Jacob The Dutch government plans to impose a capital gains levy from 2028, as part of a major overhaul of how the country taxes wealth.
首相罗布·耶滕和财政大臣埃尔科·海宁在周二致荷兰众议院的信中写道，内阁选择最快路径，将尽可能多的财富纳入资本利得税范围。
The cabinet is opting for the fastest route to bring as much wealth as possible under a capital gains tax, Prime Minister Rob Jetten and Finance Minister Eelco Heinen wrote in a letter to the Dutch House of Representatives on Tuesday.
此举将在投资收益实现时征税，而非对假设收益或未实现的价值增值征税。
The move would tax gains on investments when they are realized, rather than imposing levies on assumed returns or unrealized increases in value. The move would draw a line under a long period of legal wrangling and uncertainty over the country’s approach to taxing wealth, while strengthening the investment climate, the government said.
政府表示，此举将终结该国财富征税方式长期以来的法律纠纷和不确定性，同时强化投资环境。
The proposal would extend capital gains tax to most financial instruments, including shares, bonds and options, covering about 90% from 2028 while remaining assets would transition two years later.
该提案将把资本利得税扩展至大多数金融工具，包括股票、债券和期权，从2028年起覆盖约90%，其余资产将在两年后过渡。
To help fund the switch, the government plans to set the tax-free income on savings and investments at €1,000 ($1,135) from 2028, alongside other changes.
为资助这一转型，政府计划从2028年起将储蓄和投资的免税额设定为1000欧元（约合1135美元），并配合其他变革。信中称，该修正案必须在年底前获得荷兰议会上院通过。
The proposed amendment must be adopted by the upper house of the Dutch parliament before the end of the year, the letter said.