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Interest Rates for Loans in Swiss Francs and Foreign Currencies 2013

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 Swiss francs and 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 2013 are as follows:

EUR = 1.75%
USD = 1.75%
GBP = 1.75%
CAD = 2.25%



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