See if the exchange gain is taxable for claims acquired before January 27, 2010
The minimum interest rate is a publicly determined interest rate that determines whether your exchange gains are taxable under the Exchange Gains Act. If the interest on a claim is at least equal to the minimum interest rate, it is “blue stamped” and any exchange gain is thus not taxable.
On the other hand, if the interest on the claim is less than the minimum interest rate, it is “blackstamped”, so that any exchange gain is taxable.
Please note that the above applies exclusively to claims acquired prior to January 27, 2010.
In the future, the minimum interest rate will still be calculated and could be used in other contexts, such as taxation of any interest benefit from staff loans.
For the period 1 July 2016 - 31 December 2016, the minimum interest rate is 0%.
Here you can see the historical development of the minimum interest rate:
| Periode | Sats | År |
|---|
| 1. Juli 2016 - 31. december 2016 | 0% p.a. | 2016 |
| 1. januar 2016 - 30. juni 2016 | 0% p.a. | 2016 |
| 1. Juli 2015 - 31. december 2015 | 0% p.a. | 2015 |
| 1. januar 2015 - 30. juni 2015 | 0% p.a. | 2015 |
| 1. Juli 2014 - 31. december 2014 | 0% p.a. | 2014 |
| 1. januar 2014 - 30. juni 2014 | 0% p.a. | 2014 |
| 1. Juli 2013 - 31. december 2013 | 0% p.a. | 2013 |
| 1. januar 2013 - 30. juni 2013 | 0% p.a. | 2013 |
| 1. Juli 2012 - 31. december 2012 | 0% p.a. | 2012 |
| 1. januar 2012 - 30. juni 2012 | 1% p.a. | 2012 |
| 1. juli 2011 - 31. december 2011 | 2% p.a. | 2011 |
| 1. januar 2011 - 30. juni 2011 | 1% p.a. | 2011 |
| 1. juli 2010 - 31. december 2010 | 1% p.a. | 2010 |
| 1. januar 2010 - 30. juni 2010 | 2% p.a. | 2010 |
| 1. juli 2009 - 31. december 2009 | 2% p.a. | 2009 |
| 1. april 2009 - 30. juni 2009 | 2% p.a. | 2009 |
| 1. januar 2009 - 31. marts 2009 | 3% p.a. | 2009 |
| 1. juli 2008 - 31. december 2008 | 4% p.a. | 2008 |
| 1. januar 2008 - 30. juni 2008 | 4% p.a. | 2008 |
| 1. juli 2007 - 31. december 2007 | 4% p.a. | 2007 |
| 1. januar 2007 - 30. juni 2007 | 3% p.a. | 2007 |
| 1. juli 2006 - 31. december 2006 | 3% p.a. | 2006 |
| 1. januar 2006 - 30. juni 2006 | 2% p.a. | 2006 |
| 1. juli 2005 - 31. december 2005 | 2% p.a. | 2005 |
| 1. januar 2004 - 30. juni 2005 | 3% p.a. | 2004 |
| 1. juli 2003 - 31. december 2003 | 2% p.a. | 2003 |
| 10. oktober 2002 - 30. juni 2003 | 3% p.a. | 2003 |
| 1. januar 2002 - 9. oktober 2002 | 4% p.a. | 2002 |
| 23. november 2001- 31. december 2001 | 3% p.a. | 2001 |
| 1. januar 2001 - 22. november 2001 | 4% p.a. | 2001 |
| 1. juli 2000 - 31. december 2000 | 5% p.a. | 2000 |
| 22. oktober 1996 - 30. juni 2000 | 4% p.a. | 2000 |
| 22. december 1995 - 21. oktober 1996 | 6% p.a. | 1996 |
| 1. januar 1995 - 21. december 1995 | 7% p.a. | 1995 |
| 1. juli 1994 - 31. december 1994 | 6% p.a. | 1994 |
| 1. januar 1994 - 30. juni 1994 | 5% p.a. | 1994 |
| 1. juli 1993 - 31. december 1993 | 6% p.a. | 1993 |
| 18. maj 1993 - 30. juni 1993 | 7% p.a. | 1993 |
| 17. juni 1991 - 17. maj 1993 | 8% p.a. | 1993 |
| 1. juli 1988 - 16. juni 1991 | 9% p.a. | 1991 |
| 1. januar 1987 - 30. juni 1988 | 10% p.a. | 1988 |
| 1. juli 1986 - 31. december 1986 | 8% p.a. | 1986 |
| 2. april 1986 - 30. juni 1986 | 7% p.a. | 1986 |
| 2. oktober 1985 - 1. april 1986 | 9% p.a. | 1986 |
