Articles on the topic

Current market interest rate

Determine normal market interest rates using the third-party comparison method

Determine normal market interest rates using the third-party comparison method

Standard market interest rates are an important aspect when setting financing conditions between affiliated companies

Peter Schmitz
Shareholder loans: tips for the correct interest rate

Shareholder loans: tips for the correct interest rate

Interest rate on shareholder loans: meaning, calculation and legal aspects

Peter Schmitz
Trend-setting judgments: Standard market interest rate for group loans

Trend-setting judgments: Standard market interest rate for group loans

According to two relevant judgments by the Federal Fiscal Court, the price comparison method is the method of choice for normal market interest rates for group loans.

Peter Schmitz
The foreign settlement principle in tax law: significance, application and recommendations for action

The foreign settlement principle in tax law: significance, application and recommendations for action

The significance, application and recommendations for action of the foreign settlement principle simply explained for tax consultants and financial experts.

Peter Schmitz
GmbH loans to shareholders: yield, liquidity and tax benefits

GmbH loans to shareholders: yield, liquidity and tax benefits

An overview of what you need to know about ►Yield, ►Liquidity and ►Tax benefits for loans from a GmbH to its shareholders.