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Publication of intercompany interest rates applicable for 2022

  • Switzerland


    As every year, the Federal Tax Administration has published the relevant interest rates for 2022 for loans and advances in Swiss francs as well as for foreign currencies from and to shareholders and related parties. The interest rates for Swiss francs remain unchanged compared to last year. However, the rates for various foreign currencies have been increased. The application of these safe harbor rules for loan relationships within the Group means that there is no need to be concerned about profit adjustments in interest income or expense. Deviations from the published interest rates are possible in individual cases, but the companies must prove this by means of a third-party comparison.

    Read more here (in German).


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