OrbitaxSwitzerland Related Party Interest Rate Safe Harbor Limits for 2017 Published
|Approved Changes|Switzerland
The Swiss Federal Tax Administration has published the circulars on the safe harbor interest rate limits for shareholder and related party financing for 2017. The rates depend on whether the financing is in Swiss francs or in a foreign currency.
- Loans to shareholders or related parties:
- Financed through equity - at least 0.25%
- Financed through debt - at least actual…
