Forex Trading by EU Country

Forex trading profits are subject to the Abgeltungsteuer (flat tax) of 25% plus 5.

Forex profits are subject to the Prelevement Forfaitaire Unique (PFU/flat tax) of 30% (12.

Forex trading profits are taxed at a flat rate of 26% (imposta sostitutiva).

Forex profits are taxed as savings income (rendimientos del ahorro) on a progressive scale: 19% (up to EUR 6,000), 21% (EUR 6,001-50,000), 23% (EUR 50,001-200,000), 27% (EUR 200,001-300,000), and 28% (above EUR 300,000).

The Netherlands uses a unique wealth tax system (Box 3).

Forex profits are taxed at a flat 19% rate (podatek od zyskow kapitalowych).

Forex profits are subject to Capital Gains Tax (CGT) at 33%.

Forex profits are taxed as capital gains at 30%.

Forex profits are subject to Kapitalertragsteuer (capital gains tax) at a flat rate of 27.

Belgium has banned the distribution of CFDs, binary options, and forex to retail consumers since 2016 (Royal Decree).

Forex trading profits are subject to Capital Gains Tax (CGT) at 10% for basic-rate taxpayers or 20% for higher and additional-rate taxpayers.

Capital gains from private forex trading are generally tax-free in Switzerland for most individuals, as they are considered private asset management.

Forex trading profits are taxed at a flat rate of 28% on capital gains.

Forex trading profits are taxed as capital income at 27% on gains up to DKK 61,000 and 42% on gains above that threshold.

Forex trading profits are taxed as capital income at 30% on gains up to EUR 30,000 and 34% on gains exceeding that threshold.

Forex trading profits are taxed at a flat rate of 15% on capital gains.

Forex trading profits are taxed at a flat rate of 15%.

Forex trading profits are taxed at a flat rate of 10% on capital gains, one of the lowest rates in the EU.

Forex trading profits are taxed at a flat rate of 22% on capital gains.