The richest 1% in the Netherlands pay relatively less tax than everyone else and their incomes have risen more sharply, according to new calculations by the government’s macro-economic forecasting agency CPB. Earlier research, based on figures from 2016, showed that people on the highest incomes pay less tax and the new figures, based on the period 2011 to 2019, paint a similar picture. The very richest, or 0.01% of the population, paid a tax rate of some 28%, well below the 40% paid by people with average incomes...
AFAIK Biden has plans to change the long-term capital gains rate to match the ordinary income rate, but I’m not sure of the current status of that.
For what it’s worth, people with low incomes (less than $47k) aren’t taxed on long-term capital gains at all.