Shareholder’s borrowing agreement 

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.

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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.