The contract of interest-free loan between legal entities. Sample, features of filling

An interest-free loan can sometimes save a firm's position. Practice is quite common. But if you decide to give or receive loans, you need to know the rules of registration of the transaction and the tax consequences of this step. Let us consider in detail what an interest-free loan agreement is between legal entities, an example of its filling in and other related issues.

General characteristic of the transaction

An interest-free loan is usually accompanied by a special agreement in writing. Thanks to this practice, the partners of the contract establish partnership and friendly relations. Also, as a result of the transaction, legal relations arise. All conditions and agreements must be registered and fixed in the contract. A loan without interest is issued for a certain period of time. The term of repayment by agreement of the parties may be changed in the future.

Particular attention from the tax authorities is paid to those cases when an interest-free loan agreement is drawn up between individuals and legal entities, because such transactions may have the task of hiding non-targeted revenues. Therefore, it is often impossible to practice this type of loan using large amounts (namely 600,000 rubles and above). Otherwise, it will take a very long time to explain the tax and prove your case.

Imprisoned by legal entities

This type of transaction is very common between companies. The lending party at the same time should be especially careful and clearly prescribe all repayment terms in order to minimize risks. For example, there is always a time limit when money should be returned, the last period. In principle, you can pay off earlier, if the borrower is able. However, when this does not happen, at the earliest, the lender can write a claim, where to recall all the negative consequences in the event that the money is not returned by the debtor.
Difficult life situations, wrong business organization or external factors that have a negative impact can be the reasons why money does not return on time. With inaccurate registration or even the absence of an agreement as such, one can wait for a very long time, and in some cases not to wait at all. At the same time, a well-written document will ensure that the funds will be returned on time.

Loan agreement between legal entities

How to write a document in such a way as to protect yourself in every possible way? It is necessary to prescribe the specific consequences that will come for the borrower, if the debt is not returned. Also, specify the amount of daily interest for overdue days.
A lender has different ways of protecting himself from an unscrupulous borrower. With an interest-free loan from the founder, a contract is also drawn up, in the application of which there must be a schedule for payment repayment. The parties agree it together. This option is much more preferable than specifying only the deadline for repayment of the loan.

Sometimes it is advisable to seek professional help from a lawyer, so that he has made the document correctly, taking into account all the necessary details.

How to insure risks?

As an agreement of interest-free loan of a general kind, and concluded by legal persons usually are issued only in those cases when the lender is confident in the honesty of the borrower. But whatever the contract, it must necessarily state the fact that the lender does not have the goal of making a profit and will not have it. This will protect him from additional questions from the tax inspection.

An interest-free loan is not a financial service. It is not aimed at getting revenue from the transaction. For example, a credit institution does not conclude such a deal, otherwise it will have to pay tax. The document under consideration has a lot of subtleties. Before registration it is necessary to at least study the sample of the contract of interest-free loan between legal entities. And it is better to entrust his compilation to a specialist.

Compilation

An interest-free loan agreement between legal entities, a sample of which will be presented below, is drawn up between two parties: the lender and the borrower. According to him, the first transfers values in monetary or other form to the other party, and the borrower, in turn, must repay the debt within the specified period.

The fact that the document does not involve interest is reflected in a separate paragraph. Otherwise, by default, it will be considered as implying interest payment, which will be calculated on the basis of the refinancing rate.

Consider the general information contained in the interest-free loan agreement between legal entities. The sample includes the following chapters:

• subject;
• rights and obligations;
• a responsibility;
• Force majeure circumstances.

All of them are standard for any contract. However, different types of information are provided. So, in the subject indicate the conditions under which values are transferred, as well as their size. Additional agreements can be drawn up, according to which parts of the funds provided for in the main document are transferred.

The chapter "Rights and Obligations" describes the transfer of money and their return. Terms, data in it, can be changed by additional agreements, which also need to make a note. The responsibility of the borrower assumes payment of a penalty in the event that it violates the terms of the refund.

Consideration is given to force majeure circumstances, which both sides must notify each other. If there are temporary insurmountable obstacles, the terms of performance of contractual obligations are postponed. When extending them for more than two months, then a new contract should be concluded.

The Parties undertake not to disclose the information. Other persons can learn about the contract only with the consent of all participants. Questions are resolved through negotiations, and if this is not possible, then on the basis of the legislation of the Russian Federation.

It is made in two copies, with the full details and legal addresses of the parties filled in, and also acts until the borrower fulfills its obligations, an interest-free loan agreement. Sample, shape can be in different versions. The law does not establish rigid rules. However, in the interests of the parties - to design it in such a way that in the future it would be possible to avoid controversial situations.

A sample of an interest-free loan agreement between legal entities

Before you - a template document on interest-free loan. Please note that it contains the most important terms and conditions of an interest-free loan agreement between legal entities. A sample can be taken as a basis for you when drawing up such a document.

Taxes

The treaties under consideration are the best way to redistribute funds between companies interacting with each other. At the same time, disputes can arise about taxes. So, in a number of cases, a profit tax or personal income tax may be assessed (in case one of the parties is an individual).

Under Russian law, a loan agreement may have a compensatory nature, that is, with interest accrual, or free of charge, when the borrower only repays the debt.

Loans without interest are given to interdependent persons or third parties. In the first case, the risks arise in relation to the fact that non-operating income appears , and in the second case they are related to the probability of not recognizing the costs of payments under the loan agreement due to the fact that the funds from it were directed at transferring the loan.

The contract of interest-free loan between individuals and legal entities

There may be situations when one of the parties is a legal entity, and the other is an individual entrepreneur or an individual. In this case, in the calculation of taxes, income in cash in the form of providing things or material benefits is taken into account.

An individual entrepreneur will have to pay personal income tax of 35% for using a free loan. If the document is issued between husband and wife, who are individual entrepreneurs, then the tax will not be paid. Despite the status of entrepreneurs, they also expect a regime of joint ownership. Therefore, such money can not be recognized as borrowed.

Features of the deal

If an interest-free loan agreement is entered into between a legal entity and an individual with a pledge clause, then this becomes an additional means of protecting the creditor from non-repayment of the debt. Then the party can be calm for the fact that, even if the borrower can not return the funds, negative consequences will come to him in the form of alienation of the pledged thing.

The presented form and a sample of an interest-free loan agreement between an individual and a legal entity are examples of how a document should be drawn up.