The Swiss Federal Tax Administration (SFTA) published the 2023 safe har-bor interest rates for Swiss Franc (CHF) and foreign currencies for loans to and from shareholders and related parties. The rates significantly increased from the 2022 rates.
The new safe harbor interest rates are applicable for calendar year 2023 (period from 1 January 2023 until 31 December 2023).
The increased safe harbor interest rates generally allow higher interest ex-pense deductions on related party debt of Swiss compa…
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