Interest-free loans can sometimes save the situationfirm. Practice is quite common. But, deciding 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, a sample of its filling and other related issues.

General characteristic of the transaction
An interest free loan is usually accompanied byregistration of a special contract in writing. Thanks to this practice, the parties to the contract establish partnerships and friendships. Also as a result of the transaction legal relations arise. All conditions and agreements must be prescribed and secured by the agreement. A loan without interest is issued for a certain period of time. The deadline for the return of money by agreement of the parties may be changed in the future.
Special attention from the tax authoritiesis 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 takes a very long time to explain the tax and prove your case.

Imprisoned by legal entities
This type of transaction is very common betweencompanies. 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 must be 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 latest, 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, wrongThe organization of a business or external factors that have a negative impact may be the reasons why money is not returned on time. With inaccurate registration or the absence of a contract as such, one can wait for a long time, and in some cases do not wait at all. At the same time, a well-written document will become a guarantee that the funds will be returned on time.

Loan agreement between legal entities
How to make a document so thatin every way to protect yourself? It is necessary to specify the specific consequences that will come for the borrower, if the debt is not returned. You should also specify the amount of daily interest for overdue days.
The lender has various ways to selfprotect against unscrupulous borrower. In the case of an interest-free loan from the founder, an agreement is also drawn up, in the application of which there must be a schedule for repayment of payments. 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 the professional help of a lawyer so that he can draw up the document correctly, with all the necessary details.
How to insure risks?
As a general interest free loan agreement, soand the prisoner legal entities usually make out only in cases where the lender is confident in the decency of the borrower. But whatever the contract, it is necessary to prescribe in it 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 inspectorate.
Беспроцентный заем - это не услуга финансового values. It is not intended to receive income from the transaction. For example, a credit institution does not conclude such a transaction, otherwise it will have to pay tax. The document in question has a lot of subtleties. Before registration, you should at least study a sample contract of interest-free loan between legal entities. And it is better to entrust his drafting specialist.
Compilation

Interest-free loan agreement between legal entitiesThe persons whose sample will be presented below are drawn up between two parties: the lender and the borrower. According to him, the first transfers values in money 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 imply interest,reflected in a separate paragraph. Otherwise, by default it will be considered as implying the payment of interest, which will be calculated on the basis of the refinancing rate.
Consider the general information that contains an interest-free loan agreement between legal entities. The sample includes the following chapters:
- thing;
- rights and obligations;
- a responsibility;
- force majeure.
All of them are standard for any contract.However, different types of information are provided. So, in the subject indicate the conditions under which the values are transferred, as well as their size. Additional agreements may be drawn up according to which parts of the funds provided for in the main document are transferred.
The chapter “Rights and Responsibilities” describestransfer of money and their return. The conditions given in it can be changed by additional agreements, about which you also need to make a mark. The responsibility of the borrower involves the payment of a penalty if it violates the terms of the refund.
Force majeure is taken into accountcircumstances that both parties must notify each other. If there are temporary insurmountable obstacles, the deadlines for the fulfillment of contractual obligations are postponed. If they are extended for more than two months, then a new contract should be concluded.
Стороны обязуются не разглашать информацию.Other persons can learn about the contract only with the consent of all parties. Questions are resolved through negotiations, and if this fails, then on the basis of the legislation of the Russian Federation.
It is made in two copies, with fillingfull details and legal addresses of the parties, as well as valid until the borrower fulfills his obligations, an interest-free loan agreement. The sample, the form can be in different versions. The law of rigid rules is not established. However, it is in the interests of the parties to arrange it in such a way that controversial situations can be avoided in the future.
Sample contract interest-free loan between legal entities
Before you - a template of a document on interest-freeloan Please note that it contains the most important terms of the contract of interest-free loan between legal entities. You may take the sample as a basis for drawing up such a document.

Taxes
Treated contracts are optimaloption of reallocation of funds between companies interacting with each other. At the same time, disputes may arise regarding taxes. Thus, in some cases, income tax or personal income tax may be assessed (if one of the parties is an individual).
Under Russian law, a loan agreement may be of a compensatory nature, that is, with interest accrual, or without compensation, when the borrower only repays the debt.
Loans without interest are paidinterdependent persons or third-party organizations. In the first case, risks arise in relation to the fact that there is non-operating income, and in the second they are associated with the likelihood of non-recognition of expenses on payments under the loan agreement due to the fact that the funds from it were used to transfer the loan.

Interest-free loan agreement between individuals and legal entities
There may be situations where one of the partiesis a legal entity, and the other is an individual entrepreneur or an individual. In this case, when calculating taxes, monetary income is taken into account in the form of the provision of things or material gain.
Individual entrepreneur will have topay personal income tax in the amount of 35% for the use of grants. If the document is issued between a husband and wife who are individual entrepreneurs, then the tax will not have to be paid. Despite the status of entrepreneurs, they also assume the existence of a joint ownership regime. Therefore, such money can not be considered borrowed.
Features of the transaction
If the contract is interest-free targetloan between legal entities and individuals with a pledge condition, this becomes an additional means of protecting the lender against debt repayment. Then the party can be sure that, even if the borrower can not return the funds, there will be negative consequences for him in the form of alienation of the pledged thing.

The form and sample of an interest-free loan agreement between an individual and a legal entity are an example of how a document should be drafted.