ARTICLE · 09 MARCH 2016

Safe Harbour Zinssätze 2016 Für Konzerndarlehen

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Die richtige Höhe der Verzinsung von Darlehen zwischen einer Schweizer Gesellschaft und ihren Aktionären oder anderen nahestehenden Personen (z.B. Gruppengesellschaften) ist ein Dauerbrenner.

SwitzerlandTax

Die richtige Höhe der Verzinsung von Darlehen zwischen einer Schweizer Gesellschaft und ihren Aktionären oder anderen nahestehenden Personen (z.B. Gruppengesellschaften) ist ein Dauerbrenner. Die Eidgenössische Steuerverwaltung (ESTV) publiziert deshalb jährlich Safe Harbour Zinssätze. Deren korrekte Anwendung schützt vor Überraschungen. Aber es muss noch mehr beachtet werden.

Jährliches ESTV Rundschreiben

Die Eidgenössische Steuerverwaltung unterscheidet bei Zinssätzen auf Darlehen unter Nahestehenden, ob die Schweizer Gesellschaft Gläubigerin oder Schuldnerin eines Darlehens ist und in welcher Währung das Darlehen ausgegeben wurde. Auch die Art der Sicherheit spielt für die Höhe des angemessenen Zinssatzes eine Rolle. Ist der Zinssatz für ein Darlehen zu hoch oder zu tief angesetzt, kann dies auf Stufe der Schweizer Gesellschaft zu Gewinnaufrechnungen führen. Überdies wird auch die Verrechnungssteuer zum Thema.

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