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Interest rates for advances or loans in Swiss francs and foreign currencies in 2021
The granting of loans free of interest or at unreasonably low rates of interest to participants or related third parties has a monetary value. The same principle applies to unreasonably high interest rates that are paid on financial obligations to participants or related third parties. The Federal Tax Administration publishes tax-deductible interest rates as a guideline for assessing a reasonable rate of interest for advances or loans in Swiss francs or foreign currencies to participants or related third parties. The interest rates for 2021 are as follows:
EUR = 0.25%
USD = 1.25%
GBP = 1.00%
Further interest rates can be found under the following link: