- The Swiss Federal Tax Administration (ESTV) published the 2026 “Safe Haven” interest rates for loans and advances in CHF, EUR, and USD.
- Minimum interest rates for advances to related parties: CHF 0.75%, EUR 2.5%, USD 4% (with some changes from 2025).
- Maximum interest rates for business loans: For CHF up to 1 million, 3.5% (trading/manufacturing) and 3% (holding/asset management); above 1 million, 1.5% and 1.25% respectively; similar spreads apply for EUR and USD.
- Real estate loan rates and foreign currency loan rates are also specified, with detailed breakdowns.
- The rates are based on Swiss capital market yields and apply only to loans involving high-credit-quality issuers.
Source: taxpartner.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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