Among the many different types of lending there is one rather rare, but with very interesting conditions. The interest-free loan agreement is a service that is mainly used among individuals related related or friendly connections. Often such an agreement is issued at the enterprise if the money makes one of the participants in the transaction without tax payments.
1
First of all, decide which currency is performed by a loan. The simplest solution is a ruble domestic currency. In this case, it will be possible to avoid complex recalculations of the loan amount, which changes, depending on the course of the currency at the time of the registration of the loan, and return it after the expiration date. The contract requires the most clearly to register the procedure for obtaining and repaying the loan. For example, a loan can be taken and repaid in rubles or in foreign currency. It all depends on the agreement of the parties. All financial aspects of the contract must be described in detail in order not to occur with the final calculation of any disagreements associated with a sharp change in currency rate.
2
Be sure to specify in the contract that the loan is interest-free. Due to the lack of this paragraph, the lender in repayment of debt has the right to demand interest in the current refinancing rate at the Central Bank of the Russian Federation. If the borrower refuses to pay interest, penalties can be applied to it. This will lead to judicial proceedings, possibly confiscation of property.
3
Clearly register the loan to the loan agreement in the concluded contract. The date is established after the agreement of the parties. If the contract does not indicate an accurate return date or indicated "to demand", then according to the law the debt must be returned before the expiration of the term of 30 days, starting from the moment the lender demanded to pay off credit. This requirement to return funds must be drawn up in the form of a registered letter for painting or in the form of a statement.
4
Please note that the prisoner of an interest-free loan agreement is a completely real document. Under the condition of the contract, the borrower is obliged to return the entire amount claimed within the specified period or in a timely manner to pay off the credit, if the contract is concluded for a sufficiently large amount. This method of lending is often used enterprises to obtain funds from the founders, which avoids large document management.
5
Note - In some cases, the borrower must pay tax. The leduses are not taxed, since the provision of funds in the loan interestless does not entail financial benefits. The borrower, drawing up a loan from an individual, is also not subject to taxation. If an interest-free loan issues an organization, the borrower is obliged to pay a tax on material benefit at the refinancing rate of the Central Bank at the date of concluding a loan agreement, that is, a year - 4.2%.
A interest-free loan agreement can be concluded between two organizations (non-commercial or commercial), only if the loan is not related to business activities at least one of the parties. When concluding such contracts, it may have to prove the lack of economic benefit from the transaction. Such a loan between legal entities should not be permanent nature, otherwise the company-lender can be accused of illegal banking activities.
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