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Updated 19.07.2024

Shareholder’s borrowing agreement 

Loan from a company to its shareholder at the minimum tax-qualified interest rate.

Use this contract: 

  • If you are a shareholder or partner in a Swiss or foreign company.
  • You have borrowed funds from the company or have a current account with the company.
  • You wish to formalise the current account or determine the repayment terms.
  • You wish to apply the minimum interest rate, recalculated each year, as required by the tax authorities, without needing to amend the contract each year.

contract

30 CHF/document

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Jurisdiction: Switzerland
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Protect yourself legally as a company with the following options: 

  • Indication of the minimum interest rate, the rate of which corresponds to the Federal Tax Administration’s circular. 
  • Automatic adjustment of the interest rate each year in line with changes in the practice of the tax authorities. 
  • Possibility of requesting regular interest payments instead of a one-off payment on the due date. 

Safeguard your interests as a shareholder by using the following clauses: 

  • Compliance with the arm’s length principle between related parties to avoid any tax risk. 
  • Possibility of early repayment, in whole or in part, with cessation of interest. 
  • No penalties or guarantees other than those provided for by law or required by the tax authorities. 
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