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As opposed to real estate companies sounds like one rule for the "little" people and another for companies.

Penalises accidental land lords when you inherit property from your parents grand parents.

Right, right, inheriting mansions from deceased ancestors, a highly frequent occurrence for the “little people.”

Don’t worry, I don’t think we’ll see this apply to too many lower-income (aka little) people in America.

Actually it would hit a lot little people who inherit modest homes from parents and grandparents.

And this was about the Dutch tax system.