Forbidden loans, limited companies

Forbidden loans, limited companies

Limited companies are not allowed to provide loans to owners, or people related to owners, of the company. Also not to other companies that the owners of the company are owners of, unless one of the companies owns more than 50% of the other company. This is the same both for short and long term loans. If loans like this happens, intentionally or not, it’s classified as a forbidden loan and should be taxed as salary for the owner.

https://blogg.pwc.se/foretagarbloggen/lana-pengar-av-ditt-aktiebolag-darfor-ar-det-forbjudet

https://www4.skatteverket.se/rattsligvagledning/edition/2016.6/338344.html

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