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Netherlands - Eurozone Exits: Dutch Legal and Tax Aspects

W. Dijkstra; D. Hofland
Derivatives & Financial Instruments, 2012 (Volume 14), No 2
16 March 2012
Even though Greece was recently bailed out for a second time, there is still a realistic possibility that one or more weaker Eurozone Member States will exit the Eurozone. This article addresses the legal and tax aspects of such an exit from a Dutch perspective. In a legal context, a key issue is the redenomination risk resulting from the new currency and monetary laws introduced by the exiting state. From a tax perspective, the main issue is if and when currency results on investments or liabilities that will be expressed in the new currency introduced by a Member State upon its exit from the Eurozone may be recognized.
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