I can only speak for the US, but the tax advantages I see are only in retirement accounts. I'm not sure whether like kind trades are taxable events, but one way or another you're liable for capital gains eventually. Loans are not taxable events. It's true that fiat loans have lower interest rates now, but the bitcoin loan industry is still in its infancy. Things will improve. And, keeping self custody has got to be worth a few additional percent interest.