The Swiss Federal Tax Administration has published the minimum and maximum interest rate safe harbor limits for shareholder and related party financing for 2016. The rates depend on whether the financing is in Swiss francs or in a foreign currency.
Financing in Swiss Francs
- Loans to shareholders or related parties:
- Financed through equity - at least 0.25%
- Financed through debt - at least actual interest expense plus 0.50% for amounts up to CHF 10 million, and plus 0.25% for amounts exceedi…