Tax Law Among Required Qualifications for IIFC Court Judges

JAKARTA, DDTCNews – Through Law 6/2026, the government has also regulated the expertise qualifications required of judges at the Indonesian International Financial Centre (IIFC) Court.

Referring to Article 42 of Law 6/2026, tax law is one of the areas of expertise that judges at the IIFC Court must possess. These qualifications apply to both supreme court judges and ad hoc judges at the IIFC Court.

"A justice of the supreme court assigned to the IIFC Court must have expertise in the fields of international commercial law, financial law, banking law, capital market law, insolvency law, tax law, law in the field of technology, international civil litigation, arbitration and/or other fields related to the objective of the IIFC," reads Article 42 paragraph (1) of Law 6/2026, cited on Wednesday (11/11/2026).

Meanwhile, the detailed qualification requirements for ad hoc judges are set out in Article 42 paragraph (2) of Law 6/2026. Under that article, prospective ad hoc judges must likewise possess expertise across various fields of law. See What Is the IIFC Court?

Similarly to supreme court judges, the relevant fields of law include international commercial law, financial law, banking law, capital markets law, solvency law, tax law, law in the field of technology, international civil litigation, arbitration and/or other fields related to the objectives of the IIFC.

The use of the phrase “and/or” indicates that the qualifications are cumulative-alternative in nature. This implies that a judge may be deemed to fulfil the qualifications if they fulfil one or more of the required fields of law, including tax law.

Another notable point is the opportunity for foreign nationals (warga negara asing/WNA in Indonesian) to serve as ad hoc judges at the IIFC Court. Law 6/2026 also provides a special tax facility for ad hoc judges who are foreign nationals.

Referring to Article 52 paragraph (1) of Law 6/2026, the facility granted takes the form of a 0% final income tax. This facility applies for a specified period commencing from the date on which the ad hoc judge presides over trials at the IIFC Court. See Foreign National IIFC Ad Hoc Judges to Receive Income Tax Facility

"This Law also stipulates the granting of tax facilities to entrepreneurs, professionals in the financial sector, ad hoc judges and non-tax residents who fulfil the provisions," reads the elucidation of Law 6/2026. See What Is the Indonesian International Financial Centre (IIFC) (dik)