In the process of financial activity, many companies provide loans to each other. Previously, we looked at how to apply for interest-bearing loans. In continuation of the publication, this article will be devoted to interest-free loans between legal entities.
There are no restrictions in Russian legislation when concluding an interest-free loan agreement between legal entities. However, there are certain nuances when drawing up such agreements that you need to be aware of in order to reduce tax, legal risks and other negative consequences. Let's talk about this in more detail, and at the end of the article we will provide a sample loan agreement (interest-free) between legal entities.
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Loan agreement (interest-free)
| G. _________________ | (date of conclusion of the agreement) |
______________________, hereinafter referred to as the “Lender”, represented by _______________________________________, acting on the basis of _____________, on the one hand and
______________________, hereinafter referred to as the “Borrower”, represented by _______________________________________, acting on the basis of _____________, on the other hand, and together referred to as the “Parties”, have entered into this agreement as follows:
Subject of the agreement
1.1. Under this agreement, the Lender transfers the ownership of funds to the Borrower in the amount of (amount and currency of funds), and the Borrower undertakes to return the loan amount to the Lender upon expiration of the period specified in clause 1.2. agreement.
1.2. The loan is provided for a period of _______________.
1.3. The loan provided under this agreement is secured (method of securing the obligation).
1.4. No interest is paid on the loan amount.
Rights and obligations of the parties
2.1. The borrower is obliged:
2.1.1. return to the Lender the received loan amount upon expiration of the period specified in clause 1.2. actual agreement;
2.1.2. ensure the fulfillment of its obligation to the Lender.
2.2. The Borrower has the right to repay the loan amount to the Lender ahead of schedule.
2.3. The Lender is obliged to provide the Borrower with borrowed funds within (period) from the moment of signing this Agreement.
Borrower's responsibility
3.1. In case of delay in fulfilling the obligation to repay the loan amount, interest for the use of someone else's money is subject to payment in the manner and amount provided for in paragraph 1 of Article 395 of the Civil Code, from the day when it should have been returned until the day it is returned to the Lender.
Final provisions
4.1. This agreement is considered concluded from the moment the money is transferred to the Borrower.
4.2. The loan amount is considered repaid at the moment the corresponding funds are credited to the Lender's bank account.
4.3. Any changes and additions are valid if they are in written form.
4.4. This agreement is drawn up in two authentic copies - one for each of the Parties.
4.5. In everything that is not provided for in this agreement, the Parties are guided by current legislation.
Details and signatures
| Lender _______________ _______________ | Borrower _______________ _______________ |
Download the document “Loan Agreement (interest-free)”
Is notarization required?
When drawing up a DBZ, the question often arises: is the agreement required to be certified by a notary, or will a promissory note signed by the parties to the agreement be sufficient?
It should be noted that the legislative norms of the Russian Federation do not provide for notarized confirmation of the DBZ. However, if the parties do not really trust each other, then they can have the document certified by a notary. This is not prohibited by law.
If you limit yourself to a receipt, then if you fail to fulfill your debt obligations, you will have to go to court. In this case, it will be necessary to:
- Expert research on the receipt to prove the authenticity of the borrower’s handwriting, which will delay the repayment of the loan.
- Additional expenses.
- Other actions that will delay your refund.
Therefore, notarization of the DDBZ:
- It will help reduce the risk of non-repayment of borrowed funds.
- It will facilitate the procedure for returning a loan if the borrower fails to fulfill its obligations.
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Interest loan
The agreement is concluded in writing (possibly without a notary). It is recommended to draw up a receipt that certifies the transfer of valuables.
An interest agreement is an agreement that does not stipulate that it is free of charge. If the type of contract is not defined, then it is considered interest rate by default.
A loan agreement between legal entities is an agreed transfer of valuables and the procedure for their return. If there is no evidence of the consistency of the transfer, but the transfer was carried out, then the receipt of valuables is considered unfounded (Civil Code of the Russian Federation, Art. 395).
Comments on the document “Loan Agreement (interest-free)”
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Taxation
The lender who provides an interest-free loan does not receive any material benefit. When the settlement date arrives, he only receives his money back, and this cannot be considered income.
In this situation, you do not need to pay any taxes (regardless of who the lender is - an individual or a legal entity).
As for the borrower, there is not a big nuance here. If the borrower is a legal entity, taxes are again calculated.
If the debtor is an ordinary citizen, you will have to pay personal income tax (NDFL) for the benefits received from saving on interest (Article 212 of the Tax Code of the Russian Federation).
The exception is when an interest-free loan is issued for the construction or purchase of housing (the borrower must have the right to receive a property tax deduction).
