What the future holds for the taxation of Dutch currency exchanges

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

What the future holds for the taxation of Dutch currency exchanges

dutch-supreme-court.jpg

The Dutch Supreme Court has ruled that currency exchange gains on loans to which the anti-base erosion rules apply are not liable to tax, though law changes could be enacted as a result of the decision.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login
more across site & shared bottom lb ros

More from across our site

ITR presents the 50 most influential people in tax from 2025, with world leaders, in-house award winners, activists and others making the cut
Cormann is OECD secretary-general
Woldenberg is CEO of Chicago toymaking company Learning Resources
Lula, as he is commonly known, is Brazil’s president
Agarwal is director for indirect tax operations at shopping mall operator Majid Al Futtaim
Perez is global practice leader of Alvarez & Marsal Tax
Monaghan is CEO of the Fair Tax Foundation
Roth is Luxembourg’s finance minister
Neidle is director of Tax Policy Associates
Zucman is an economist and professor at the Paris School of Economics
Gift this article