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ARTICLE · 25 FEBRUARY 2026

Safe Haven Interest Rates For Advances And Loans In 2026

Bär & Karrer Ltd.
Bär & Karrer Ltd.
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Bär & Karrer Ltd.

Bär & Karrer Ltd.

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On 29 and 30 January 2026, the Federal Tax Administration (FTA) published two circulars valid for the 2026 tax year on tax-recognised interest rates for advances and loans...

SwitzerlandTax
Daniel Bader
Daniel Bader
Susanne Schreiber
Susanne Schreiber
Cyrill Diefenbacher
Cyrill Diefenbacher
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On 29 and 30 January 2026, the Federal Tax Administration (FTA) published two circulars valid for the 2026 tax year on tax-recognised interest rates for advances and loans in Swiss francs and foreign currencies (known as "safe haven" interest rates). Compared to the previous year, the interest rates for the 2026 tax year have changed slightly.

The minimum interest rate for advances and loans to shareholders or related parties (active loans) in CHF has been reduced to 0.75% (previous year 2025: 1%), provided they are financed from equity capital. Accordingly, the maximum interest rates for advances and loans to Swiss companies (passive loans) have also fallen: From 2026, a maximum interest rate of 1.5% (2025: 1.75%) will apply to operating loans in Swiss francs of CHF 1 million or more for trading and manufacturing companies, and 1.25% (2025: 1.5%) for holding and asset management companies. Companies based in Switzerland should review the interest rates applied to

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