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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 2026 are as follows:

EUR = 2.50%

USD = 4.00%

GBP = 4.00%

Further interest rates can be found under the following link:

Steuerlich anerkannte Zinssätze 2026 für Vorschüsse oder Darlehen in Schweizer Franken

Steuerlich anerkannte Zinssätze 2026 für Vorschüsse oder Darlehen in Fremdwährungen