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.

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. 

Use this contract: 

• To grant funds to a Swiss public limited company or limited liability partnership.
• Whether the funds are in Swiss francs or foreign currency.
• Whether or not you are already a shareholder.
• Whether or not you wish to invest in the company’s share capital, which is to be increased accordingly, with an additional issue.

Protect yourself legally with the following options: 

• Introduction of a condition precedent to the contribution to be satisfied by the company or the investor. 
• Possibility of issuing, selling, or buying back and reselling holdings to satisfy the investor. 
• Imposition of a final deadline for everything to be formalised, registered and any necessary authorisations to be obtained, subject to obligation to repay the contribution. 
• Stipulation of restrictions and privileges on the shares, as well as indication of the paid-up amount of the capital in the event of partial payment. 

Use this contract: 

• If you are a shareholder or partner in a Swiss limited company.
• To grant additional funds to a Swiss public limited company or limited liability company.
• When you do not wish to increase the share capital as a result of the contribution.
• Whether the contribution is credited to open reserves to offset losses, or to reserves from capital contributions.

Protect yourself legally with the following options: 

• Introduction of a condition precedent to the contribution to be met by the company or investor. 
• Obligation to book the contribution to open reserves or contribution reserves, in accordance with the investor’s instructions. 
• Stipulation of restrictions and privileges on the shares, as well as indication of the paid-up amount of the capital in the event of partial payment. 

Use this contract: 

• To confirm a debt that has not been documented, or to make changes to the repayment.
• That the debt arises from a loan or invoice, whether private or commercial, in Swiss francs or foreign currency.
• Whether the debt is interest-free, with simple or compound annual interest, or one-off interest only.
• Whether or not you wish to impose additional guarantees and restrictions on the debtor.
• Whether or not you wish to provide for penalties and enforcement measures in the event of late repayment.

Protect yourself legally as a creditor with the following options: 

• Prohibition on selling significant assets, taking on debt or giving more advantageous security to third-party creditors. 
• Obligation to regularly confirm declarations, disclose financial statements or tax returns, subject to immediate termination. 
• Interest on arrears and reminder charges in the event of late payment, with the debtor obliged to cover any legal costs in the event of enforcement. 

• Immediate termination in the event of a change of control, bankruptcy, or insolvency of the debtor. 
• Cancellation of the instalment plan and demand for immediate repayment in full if even one instalment is overdue. 

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

• Flexible calculation of simple interest with the option of a single or regular payment. 
• Option to specify a single interest rate that does not depend on the term of the debt. 
• Option to accumulate compound interest over different periods. 
• Limitation of reminder fees. 

Use this template: 

• To confirm a debt that has not been formally documented or the amount of the debt has not been certain.
• That the debt arises from a loan or invoice, whether private or commercial, in Swiss francs or foreign currency.
• That the debt is interest-free, with simple or compound annual interest, or single interest.

Use the following options to protect the creditor: 

• Legal title in the event of a dispute over enforcement of the debt. 
• Firm and clear statement by the debtor of the amount of the debt, interest, costs or penalties accrued to date. 
• Stipulation of the conditions precedent to the debt becoming due for payment, for the sake of clarity.