Tax-recognized interest rates for advances or loans 2026
TaxThe Federal Tax Administration (FTA) publishes the recognized interest rates for the tax assessment of advances and loans in Swiss francs and foreign currencies on an annual basis.
Stephan Baumann is Head of the Service Line Tax of Grant Thornton Switzerland.
Stephan Baumann has over 20 years’ experience in tax consulting, including 12 years as a tax partner and leader international tax for a Big-4 in Switzerland. He joined Grant Thornton end of 2012.
Stephan developed and ran the Swiss Tax Desk in San Francisco and New York. Stephan focuses on international corporate tax with a special interest in the mobile income area and international corporate reorganizations.
He has successfully advised on and carried out numerous projects relating to cross-border trading, intellectual property, finance and other corporate tax structures and reorganizations. Main clients are U.S. and Eastern Europe privately-owned and publicly traded companies with nexus to Switzerland.
Dr. Baumann holds a PhD in Economics and is a Swiss certified tax expert. He is a member of EXPERTsuisse and of the Swiss-American Chamber of Commerce.
In addition to his mother tongue German, Stephan is fluent in English.
The Federal Tax Administration (FTA) publishes the recognized interest rates for the tax assessment of advances and loans in Swiss francs and foreign currencies on an annual basis.
Circular No. 32a of the Federal Tax Administration (FTA), published on January 20, 2025, deals with the tax treatment of restructuring measures for corporations and cooperatives.
Swiss Federal Tax Administration (FTA) annually publishes recognized interest rates applicable for tax assessments of advances and loans in Swiss francs and in foreign currencies.