The Swiss Federal Tax Administration has published the minimum and maximum interest rate safe harbor limits for shareholder and related party financing for 2015. The rates depend on whether the financing is in Swiss francs or in a foreign currency.
Swiss Francs Financing
- Loans to shareholders or related parties:
- Financed through equity - minimum 0.25%
- Financed through debt - actual interest expense plus 0.50% on loans up to CHF 10 million, and 0.25% on amounts exceeding CHF 10 million
- Lo…