Minimum interest rate

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: