What is the safe interest rate on a shareholder loan?
- June 23, 2019
- Posted by: Marcelina Szwed-Ziemichód
- Category: CIT, Law, PIT, Tax
One of the changes in taxes from 2019 is the introduction of “safe” interest on loans granted by related entities. If the loan meets certain conditions, the tax authorities will not question the accepted settlement rules. What are the conditions and what is the “safe” interest rate on the shareholder loan?