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Interest Rates for Loans in Swiss Francs and Foreign Currencies 2011

The granting of interest free loans in foreign currency towards shareholders or affiliated parties or excessive interest payments on loans given by shareholders or affiliated parties in foreign currency are considered as hidden distributions. The Swiss Federal Tax Administration has therefore published guidelines for the measurement of adequate interest rates. The most important interest rates applicable in 2011 are as follows:


EUR = 3.0%
USD = 2.5%
GBP = 3.0%
CAD = 3.0%


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