荷兰政府最高咨询机构呼吁将转向资本利得税推迟两年，警告称仓促实施该变更会使其面临法律挑战的风险。
The Dutch government’s highest advisory body called for a two-year delay in switching to capital gains tax, warning that the rush to implement the change leaves it vulnerable to legal challenges.
根据现行政府提案，大多数金融资产（如股票和债券）将从2028年起面临资本利得税。
Under the current government proposal, most financial assets like shares and bonds will face a capital gains tax from 2028.
荷兰国务院周一表示，决定暂时将某些资产（如加密货币和黄金）排除在外，以尽快转入新制度，这难以执行且不可行。该咨询机构表示，这种资产类别之间的区别也缺乏“明确的理由”，其建议不具约束力。
The decision to temporarily carve out some assets, like cryptocurrency and gold, to move to the new system as soon as possible is hard to enforce and unworkable, the Council of State said Monday. This distinction between asset classes also lacks “clear justification,” said the advisory body, whose recommendations are not binding.
该委员会建议，所有资产类别应在2030年转入新的资本利得税制度，以保持“平静和清晰”，考虑到荷兰在财富税方面的法律争议历史。
The council instead recommended that all asset classes move to a new capital gains tax in 2030 to maintain “calm and clarity,” given the Dutch history of legal battles over wealth taxes.
荷兰正面临压力，需要实施一种新的个人财富征税方式，此前一种对理论利润征税的制度引发了批评并招致法律挑战。2021年，荷兰最高法院裁定，对投资者征收假设收益而非实际收益的税款侵犯了其人权，迫使政府实施一项昂贵的补偿方案。
The Netherlands is under pressure to implement a new way of taxing individuals’ wealth after a system of taxing theoretical profits drew criticism and attracted legal challenges. In 2021, the Dutch Supreme Court ruled that taxing investors on assumed rather than actual gain violated their human rights, forcing the government to put a costly compensation scheme in place.
内阁预计本周将向议会提交修订后的法律变更提案。荷兰首相罗布·杰廷周五表示，他将考虑该委员会关于时机的建议。
The cabinet is expected to send a revised proposal for the law change to parliament this week. Prime Minister Rob Jetten said on Friday that he will take the council’s advice on timing into account.
众议院仍计划于11月12日对税收计划进行投票，留给参议院在年底前批准该立法。
The House of Representatives is still scheduled to vote on the tax plans on Nov. 12, leaving the Senate to approve the legislation before the end of the year.