In January 2026, the ESTV published the new tax-recognized interest rates for advances and loans (Circular No. 218 for Swiss francs and No. 219 for foreign currencies).

These interest rates are important because they serve as a benchmark for whether a loan between companies, shareholders, or with one’s own company is recognized as “arm’s length” for tax purposes. Interest rates that are too high or too low can lead to additional tax demands, withholding tax issues, or adjustments to direct federal tax.

Who is this relevant for? Particularly for SMEs, self-employed individuals, and companies with shareholder loans, internal financing, or cross-border transactions. The rates serve as guidance for tax-secure structuring.

Recommendation: Review existing loan agreements and interest arrangements against the new 2026 rates. An adjustment can secure tax advantages or avoid risks.

Do you need a review of your loan agreements or advice on tax-optimal structuring? LIBERTAS Treuhand is happy to support you with a practical analysis.