You will own nothing and be happy

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A lot has happened with box 3 in the past year. The measures for this year and the plans for 2026 are devised without further consideration of the exceptional situation of privately owned agricultural land.

The land in box 3 will be heavily taxed in the modified box 3 structure 2023, even more heavily than before. This is because box 3 assumes a fictitious – fairly high – return on ‘other assets and investments’. That has been provisionally set at no less than 6.17 percent.

An example calculation for a hectare of agricultural land worth 70,000 euros in private ownership: 1,000 euros yield (lease price) and 1,500 euros in tax (box 3, assets), calculates researcher Evert Sleeve. That is 150 percent wealth tax.

Creeping expropriation

He notes that the lease price for a hectare of agricultural land is often even less than 1,000 euros. That is a return of 1.43 percent, much lower than 6.17 percent.

Because of this difference, as a private owner and lessor of agricultural land, you effectively pay approximately 150 percent on the lease income. That is an extreme amount and amounts to creeping expropriation, Sleeve emphasizes. “You even pay a lot more than what you earn.”

“You will own nothing and be happy. In a dystopian sense, idiotic conspiracy theories are no competitor for our government; in The Hague they know how to surpass everything,” he continues.

Make impossible

It should be noted that the final percentages for 2023 will be determined early next year. Anyway: “The goal almost seems to be to make private ownership of agricultural land impossible.”

“That the current government makes private land ownership so unattractive is, I’m afraid, telling,” says Sleeve.

Social psychologist Alma van Hees repeats: “You will own nothing and be happy.”

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