Sample interest-free loan agreement from a single founder. Sample loan agreement with the founder download

Our sample loan agreements with the founder in 2019 will help you draw up the right loan agreement. You can download the contract form from us and substitute your details.

Sample contracts, see below, they can be downloaded for free.

Why do you need a loan agreement with the founder

It often happens that an enterprise urgently needs money, and it attracts funds from the founder. And it happens the other way around, the founder turns to the organization for funding. In both cases, such relations are formalized by an interest-free loan agreement. In the article, we will consider what pitfalls interest-free loan agreements have, whether there are features of a short-term loan, and also what features there are when drawing up agreements for free loans.

Is an interest-free loan agreement from the founder legal?

Loan agreements assigned to Art. 807 - 818 of the Civil Code. According to the norms of the Civil Code of the Russian Federation, a loan agreement, where one of the parties is a legal entity, is concluded exclusively in writing.

The agreement may be interest-free, but this must be spelled out in the conditions. Otherwise, the borrower may be charged interest calculated in accordance with paragraph 1 of Art. 809 of the Civil Code of the Russian Federation at the refinancing rate in force in the region where the lender is registered.

This rule for legal entities does not apply only to non-monetary loans. If there is no interest clause in such agreements, then the loan is considered interest-free.

How is a loan of the founder of your company without interest (agreement)

Financial assistance from the founder can be obtained in different ways. The most common and easiest way is to draw up an interest-free loan agreement. In this case, the company does not receive any taxable income. Just like the founder, there will be no tax base for personal income tax upon receipt of a loan repayment.

As an alternative, you can issue not a loan agreement, but financial assistance. In this case, it will not be necessary to return the money, but since this is not an increase in the founder's contribution, there is no need to make changes to the statutory documents.

Moreover, if this founder owns more than half authorized capital organization, such financial assistance is not income and is not taxed. This also applies to income tax (subclause 11, clause 1, article 251 of the Tax Code of the Russian Federation), and a single simplified tax (clause 1.1, article 346.15 of the Tax Code of the Russian Federation, which refers precisely to article 251).

But you need to think about whether this option is appropriate, because when the company starts to make a profit, it will be able to pay dividends, from which the participant will have to pay personal income tax. From the point of view of the long-term period, it is more expedient to draw up a loan agreement, the repayment period of which can be extended indefinitely.

What are the features of a gratuitous loan agreement from the founder

According to paragraph 1 of Art. 807 of the Civil Code of the Russian Federation, the loan agreement must contain the amount. If this requirement is not met, the contract may be invalidated. From the point of view of taxation, this threatens to create a basis for calculating the tax in some cases.

If the founder wants to help his company for a certain period, then you can always make changes to the amount of the contract using additional agreement.

Money under the loan agreement can be transferred both at a time and over a period of time according to the schedule. The situation is similar with the return of the loan - it can be as the only payment in set time, and repayment according to the schedule.

Interest-free loan agreement from the founder for LLC

Download an interest-free loan agreement between the founder and the organization on our website.

Loan agreement with the founder No. 1

Vostok LLC, hereinafter referred to as the Borrower, represented by CEO Alexander Vladimirovich Lvov, acting on the basis of the charter, on the one hand, and a citizen of the Russian Federation Ivan Ivanovich Ivanov, hereinafter referred to as the Lender, the identity is certified by a passport series 10 00 number 100100, issued on August 10, 1998 by the District Department of Internal Affairs<…>Moscow, residing at the address: 101000, Moscow, st. Kolomenskaya, 2, apt. 2, on the other hand, have entered into this loan agreement.

1. THE SUBJECT OF THE AGREEMENT

1.1. The Lender transfers ownership and the Borrower accepts cash in the amount of 100,000 (one hundred thousand) rubles, which he undertakes to return to the Lender on time and on the terms stipulated by this agreement.

1.2. The above loan is interest free.

1.3. The Borrower undertakes to repay the Lender the loan amount specified in clause 1.1 by November 20, 2019.

2. RIGHTS AND OBLIGATIONS OF THE PARTIES

2.1. The Lender undertakes to provide the funds specified in paragraph 1.1 of this agreement within three days from the date of signing this agreement by depositing them in cash at the cash desk of the Borrower under a cash receipt order.

2.2. The date of granting the loan is the date when the loan amount is received by the Borrower's cash desk.

2.3. The Borrower undertakes not later than next day after the expiration of the loan period specified in paragraph 1.3 of this agreement, return the loan amount to the Lender. The date of fulfillment by the Borrower of its obligation to repay the loan amount to the Lender is the date of transfer of funds to the Lender under the cash order.

2.4. The Borrower has the right, with the consent of the Lender, to repay the loan amount ahead of schedule.

3. RESPONSIBILITIES OF THE PARTIES

3.1. In the event that the Borrower fails to repay the loan amount on time, this amount shall be subject to payment of interest for the misuse of other people's funds. The amount of interest is determined by the discount rate existing at the place of residence (location) of the Lender bank interest on the date of repayment of the loan amount. Interest is paid from the day when the loan amount was due to be repaid until the day it is returned to the Lender.

3.2. In addition to paying interest for the use of other people's money, in the event of failure to repay the loan amount on time, the Borrower is obliged to compensate the Lender for losses caused by violation of the terms of this agreement, to the extent not covered by interest for the use of other people's money.

4. DISPUTES RESOLUTION

4.1. Disputes arising from the execution of this agreement will be resolved through negotiations between the parties.

4.2. If it is impossible to reach a mutual agreement, these disputes are resolved in court in the manner prescribed by the legislation of the Russian Federation.

5. FINAL PROVISIONS

5.1. Additional agreements, as well as any changes and additions to this agreement, are made in writing and signed by authorized representatives of the parties.

5.2. This agreement is made in two copies, one for each of the parties. Both copies are identical and have the same legal force.

6. ADDRESSES AND DETAILS OF THE PARTIES

Please note that if the founder transfers the loan amount less than the one for which the agreement was concluded, then the agreement is considered concluded exactly for the amount that the borrower actually received. This is indicated by paragraph 3 of Art. 812 of the Civil Code of the Russian Federation.

Interest-free loan agreement to the founder from LLC

On our website you can also download a sample blank form for filling out a loan agreement for the founder.

Dear readers! The article talks about typical ways solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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A situation may arise when a business urgently needs financial assistance. Take a loan from a bank? Quite a long time to wait for a decision and draw up documents!

The founder himself can help out in such a situation by issuing a loan to the company.

Key points

In order to register an LLC, you need only 10,000 rubles. it minimum size authorized capital.

But this amount is not enough to organize a business, establish relationships and enter the market. You can do the following!

You can apply for an interest-free loan, which is given to this LLC by a member of the company. This measure will allow necessary funds for business development, but not to increase the authorized capital.

But do not forget that any legal entity must pay taxes. Therefore, it is necessary to take into account the tax consequences of the issuance and receipt of funds for both parties to the transaction.

When the lender, that is, the founder, issues to the borrower, that is, legal entity, funds for certain needs, these 2 parties enter into a loan relationship.

The law does not limit the share in authorized capital for the founder. The amount of the transaction is also not limited by any regulations.

Relations between the two parties are fixed by drawing up and concluding an appropriate agreement.

It must be in writing and signed by both parties. It is desirable that the contract be drawn up on the company letterhead of the borrower. But this is optional! You can sign a standard form.

Especially if the legal entity has one founder, and he is also a lender. The tax code allows you to issue an interest-free loan for your company, but there are a few nuances.

What you need to pay attention to when applying

For a loan to be considered issued on legal grounds, you must follow the rules for its design. It:

The parties must conclude an act between themselves, which will confirm that one party (the lender) has transferred to the other party (the borrower) the amount of funds specified in the agreement.

The contract is considered concluded not from the moment of signing, but from the moment of transfer of funds from one party to another.

If both the founder and the recipient are the same person, then he must adhere to all the above rules when processing documents. In addition, he signs contracts as a lender and as a borrower.

Video: A founder helps his company

The legislative framework

Relations that arise in the process of issuing a loan are regulated by the Civil Code of the Russian Federation.

It is worth paying attention to:

Interest-free loan agreement with the founder

Obtaining a loan is a transaction, and it must be accompanied by the execution of all necessary papers.

The Civil Code of the Russian Federation states that, since one party to the transaction is a legal entity, the contract can only be executed in writing.

This provision also applies to the conclusion of an agreement on an interest-free transfer of money. Such a relationship between the founder and the company is called borrowed.

There are no legal restrictions on the amount, as well as on the timing of its issuance. It is also necessary to draw up an act of transfer of funds.

The contract must be drawn up without fail, since the act itself is not proof of the transaction, therefore, if such a situation arises, the courts will recognize this transaction as invalid.

There are always essential conditions in the contract (without which it will not be considered valid) and non-essential (that is, those that do not have to be prescribed).

To essential conditions between the founder and the legal entity, include:

The non-essential terms of the agreement between the founder and the legal entity include:

The following documents may be attached to the agreement:

• payment schedule;
• in receipt of funds or any other payment document confirming the fact of transfer. You can even draw up an act in free form.

All these documents must be signed by the parties to the transaction. And, since one of the parties is a legal entity, it can also be certified with a seal.

Perpetual view

If the parties to the agreement (and, as a rule, we are talking about one person on both sides of the transaction) have not come to a common opinion regarding the term of the agreement, then it can be concluded for an indefinite period.

In this case, the document will not indicate the exact date for the return of funds. There is one caveat - the repayment of the debt occurs at the request of the lender.

The request must be made in writing and sent to the borrower. In addition, he must ensure that the borrower receives this requirement.

The debt must be repaid within 30 days of receipt of such notice. After this period, the founder has the right to hold the legal entity liable for violation of the terms of the agreement.

As a rule, such a document implies a lump-sum payment of the debt. You can make a payment at any convenient time.

Short term deal

A short-term contract is one that is drawn up and signed for a period not exceeding 1 year. That is, no more than 1 calendar year must pass from the moment the loan is accepted to the moment it is returned.

If, after the expiration of the agreement, the borrower, that is, the legal entity, is not ready to pay (due to lack of funds to repay the debt), then it can be extended by agreement of the parties.

It is not necessary to draw up an additional agreement, it is enough to make an addition to the current agreement.

But, if the parties wish, it is possible to conclude an additional agreement on the extension of the term, and make it an annex to the main document.

If the debt is paid in installments, then you must also draw up a new payment schedule and attach it to the current one.

Compilation procedure

Since one party to the contract is a legal entity, the document must be drawn up in writing.

Signed by both parties. There is no need to certify it with a notary, the law does not oblige to do this.

The main condition is that it must be stated that the contract is interest-free. Otherwise, during the audit it will be revealed that the lender has a hidden benefit in the form of interest on such a transaction.

Regulatory authorities may determine that the loan is interest-bearing, the rate on it will be set "by default" - in the amount of the key rate of the Central Bank of the Russian Federation on the day the funds are transferred.

In this case, there will be tax consequences for the lender. Especially if the lender and the founder, at the same time, is another legal entity.

In addition, it is worth remembering that under an agreement with the founder - another legal entity, only 100 thousand rubles can be accepted at a time.

Otherwise, there may again be tax consequences. You must also specify an expiration date.

If an exact indication of the period for the return of funds is not indicated, then the contract is considered unlimited.

That is, the borrower will have to repay the debt within 30 days after receiving a written notice from the lender.

The form of an interest-free loan agreement from the founder can only be in writing, since one party is a legal entity.

Sample document

A sample between the founder of the company and the company itself can be seen below.

Additional terms

As additional conditions in a transaction between an organization and a founder, you can specify:

Type and method of payment of debt

Since this is a loan agreement, the debt must be paid. To do this, you need to prescribe in the document itself the procedure for its repayment and convenient methods.

If the debt will be repaid in installments, then it is necessary to indicate the period for making payments. For example, monthly or quarterly.

If the debt will be repaid in installments, then it is necessary to draw up a payment schedule. It is drawn up in 2 copies, one copy for each party to the transaction.

Both copies are signed by both parties. If the parties agree among themselves that the debt will be paid in a single payment, then a period must be indicated.

If the borrower fails to comply with this deadline, it may result in a fine or penalties. These conditions must also be written.

If the borrower understands that he cannot repay the debt on time, the contract must be extended. Usually, this does not cause problems.

You can pay off your debt in 2 ways:

1. Depositing funds into a checking account.
2. Depositing funds to the cashier of the lender.

But! Money to pay off the debt should only be received from the borrower's current account.
There is a certain list of operations for which the company can spend cash from the cash desk. Cash back under an interest-free loan agreement is not included in this list.

Existing taxation

The founder lends to the company his "hard money" or borrowed funds. And then the company returns them to him.

Does he get extra income? Does he need to report to the FTS? Not! Such a transaction does not entail any tax burden for him.

He has no benefit in the form of interest paid to him for the use of funds, therefore, he does not have additional income.

Therefore, there are no grounds for reporting to the FTS. On the other hand, the firm that is the borrower. She receives additional income in the form of borrowed funds.

How to take them into account? Does the taxation system used by the company affect the accounting of these funds?

There are no tax implications for the company. The bottom line is that the loan is interest-free.

Therefore, neither the founder has any additional income, nor the company additional costs, which could reduce the tax base for income tax.

Lack of money is a key problem that any business faces. One solution is a loan, but banks require a lot of paperwork and charge high interest for their services.

If one of the founders has the required amount, then he can lend it to his society by issuing a loan at zero interest.

Obtaining procedure

The funds of the founder and the enterprise are essentially the same thing. If the owner lends to his organization, then in fact he lends to himself. This is a fairly common replenishment practice. working capital companies.

The law does not prohibit such transactions. But agreements of this kind can draw the attention of state authorities to the subject of "laundering" unclean money. Therefore, the primary task of the parties is to ensure a transparent and competent contract and correct accounting entries. It is also worth taking care of paying all taxes.

When the borrower is an LLC

A loan by the founder of money to his own company, as a rule, is issued on an interest-free basis. It must be in writing. Otherwise, if the organization refuses to repay the debt, it will not be easy to prove the fact of transferring money as a loan.

Loan procedure:

1. Definition of the subject of the transaction - money or material values;
2. Coordination of the amount, terms, interest (or 0%) and the method of debt repayment;
3. Drawing up and signing a contract according to the model;
4. Notarization of contractual documents at the request of the parties (optional);
5. Depositing money into the LLC account;
6. Repayment of debt according to the established schedule.

The law allows the company, with the consent of the creditor, not to return the debt by drawing up an additional agreement. The borrower, represented by the owner, has the right to forgive the debt of the company, but if this does not infringe on the interests of other persons. This means that an individual acting as a creditor should not have debts that he cannot pay.

taxes

By general rule tax legislation of the Russian Federation, if the borrower uses other people's money without paying interest for it, then he receives an economic benefit. But if the money is transferred to the LLC by its owner on the terms of repayment, then they are not the income of the company and are not subject to taxation.

The return of the debt to the founder cannot be carried out in cash, which are received from the sale of goods and services. The amount of money must be returned only by bank transfer.

When a debt forgiveness agreement is entered into, the company generates non-operating income. It is subject to tax at the applicable rate. The only exception is the case when the owner-borrower owns more than 50% of the authorized capital of the LLC.

Video: Legal advice

Loan at interest

Typically, such loans are interest-free, since the borrowed amount goes to the business in which the borrower is interested. But if there are several founders in the LLC, and only one gives a loan, then it is fair to provide for a percentage for the use of funds.

In this case, it is necessary to include an appropriate clause in the contractual documents.

If the borrower is the founder

The company can also lend to the founder, which is sometimes referred to as a way to get money out of the business. This is not entirely fair, since the amount is refundable.

If the money is borrowed by the organization to the account of the founder on a gratuitous basis (at 0%), then the law states that the latter receives material benefits. In this case, it is necessary to pay personal income tax, including when the interest rate is minimal (less than 2/3 of the refinancing rate of the Central Bank of the Russian Federation).

The tax base is 2/3 of the refinancing rate of the Central Bank of the Russian Federation. applied tax rate– 35% (instead of the standard 13%). The total amount of tax is small - about 500 rubles for 100 thousand rubles of borrowed funds. If the taxpayer receives a salary at this enterprise, then it is convenient to withhold taxes from wages.

Is it possible not to return the debt if the money is lent by the company to the founder? Such a move is quite risky, since the company has many responsibilities - to workers, suppliers, budget, etc. Forgiveness of debt will attract too much attention tax office.

In any case, you need to explain government bodies reasons and grounds for debt forgiveness.

Features at the conclusion

Despite the fact that a typical approach is used to process a loan, it has its own characteristics, which are caused by the nature of the participants in the transaction.

The founder and director of the LLC are the same person

Concluding a loan document, participants may encounter some difficulties. For example, if the lender is at the same time the head (director) of the LLC. By law, it is forbidden to conclude such agreements, where one party is an individual who signs the agreement and on the other hand (as a director).

AT judicial practice a negative outcome was noted for the director of the firm, who was also the lender. The court declared the transaction invalid and the creditor could not return the borrowed money. On the other hand, the actions of an organization are the actions of a legal entity. But it is best to avoid such a situation.

The way out is to involve in the registration procedure another person with the right to sign - the chief accountant or deputy.

A power of attorney is drawn up for an authorized representative, which gives the right to conclude transactions on behalf of the LLC. In the future, the power of attorney must be included in the list of annexes to contractual documents.

Features of the transaction

It is important to properly complete all documents in order to avoid tax and other problems.

Key points to consider:

1. The transaction must be in writing. Despite the fact that the law does not prohibit oral transactions, they are fraught with difficulties in repaying debts;
2. It is most reliable to conclude a loan in ruble currency. A change in the exchange rate will create non-operating profits that are taxable;
3. If you need to conclude an interest-free deal, then this item should be clearly spelled out in the text of the contract. For example: "the lender transfers to the borrower funds in the amount of XXXX rubles on an interest-free basis." Or you need to specify the agreed percentage;

If you miss the last point, then the transaction will automatically be considered a percentage. The percentage is determined by the current value of the Central Bank refinancing rate (clause 1, article 809 of the Civil Code of the Russian Federation).

Contents of a sample interest-free loan agreement between the founder and LLC

In general, the interest-free loan agreement between the founder and the organization is no different from similar standard agreements.

The main points that the contract should contain:

1. Date and place of conclusion of the agreement;
2. The name and details of the organization - the "borrower", as well as the full name of the head;
3. Full name and passport data of the founder - "lender";
4. Loan amount and an indication of the interest-free basis of the transaction;
5. Contractual conditions: method and terms of depositing money to the account of the organization, terms and conditions of return;
6. Rights and obligations of the parties;
7. Additional provisions (conditions for early termination, etc.);
8. Annexes: act of transfer of money, schedule of return of funds approved by the board of directors, add. agreements;
9. Requisites and signatures, seals of the participating parties.

At the end, you need to specify the detailed details of the parties, including full name, address of residence, passport details of the lender and borrower.

If you need to prescribe percentages, then you should change only this item.

Posting money in accounting

Accounting entries can be made in two ways, as indicated below.

Table. Reflection in accounting.

It is necessary to use sub-accounts 66.03 "Short-term loans" or 67.03 "Long-term loans", depending on the term.

Depositing money is made in two ways - through the cashier or through a bank on the account of the organization. In practice, the first option is used more often, since a copy of the loan agreement with “real” signatures and seals is needed to carry out the procedure at the bank.

Depositing money through the cashier is carried out according to credit note with a note about the details of the contract (number, date), a copy of which must be attached.

If a company urgently needs cash, and one (or several) of its owners has it, then a loan should be issued. In the article you can find forms for a loan between the founder and LLC, as well as important features such transactions. This will help you avoid common problems with the law, taxes and refunds.

If an organization urgently needs money, and the founder has the necessary amount, then thanks to an interest-free loan agreement between the organization and the founder, the situation can be resolved without any problems. In this article, we suggest downloading an interest-free loan agreement from the founder, you can download the form for free at the bottom of the article.

Founder's money and financial resources the organization itself are one and the same. If the founders lend their financial resources to organizations, then they, in fact, make a loan to themselves. This applies to common practice, when loans are issued interest-free, and the question of how to make settlements with creditors is already resolved at a meeting of directors.

If the founder is not one, but several of them, and only one of the founders decides to invest funds, then it is desirable that the money be returned to him with interest (). The legislation does not prohibit this, but the organization itself must pay personal income tax.

Features of the conclusion of the contract

For credit funds that were issued by the founders to organizations, income taxes do not need to be paid, since the money must be returned, and they should not be considered as income.

So that the parties do not have to deal with tax authorities, it is necessary that the contract must contain two points:

1. Ruble currency

The transaction must be made in ruble currency. Even with a stable economy in ruble terms, there may be a “gap” caused by changes in the exchange rate. The tax authorities will consider this as unrealized profit. Although representatives of the tax inspectorate practically do not present their claims to those who managed to receive small bonuses as a result of such transactions.

2. Interest-free

According to the tax authorities, all types of loans are interest-bearing. Therefore, you need to remember that this moment must be spelled out in the contract, because otherwise you will have to amuse the tax inspectorate with the tax. If the founders issue loans to organizations not on a gratuitous basis, then the amount, together with the interest payment procedure, should be displayed in the corresponding clause of the agreement.

It is also necessary to pay attention to one more feature: if creditors are at the same time the heads of the organization, then, according to the law, they can conclude contracts with themselves. In order for this problem to be solved, another person with the right to sign must be involved in the procedure. They can be a deputy or an accountant.

The order of registration of the contract

The interest-free loan agreement must contain:

• title;
• requisite numbers of both parties;
• clauses describing the responsibilities and obligations of both parties;
• the subject of the loan (cash, inventory of property);
• loan amount;
• conditions affecting the return of funds;
• an indication in the sense that the loan is indeed interest-free;
• conditions under which the contract will be terminated ahead of schedule.

To avoid unnecessary problems with tax authorities, an additional agreement must be attached to the contract; refund plan; an act evidencing the transfer of the loan.

Additional terms of the agreement, together with any amendments and additions, must be made in writing and signed by both parties to the interest-free loan agreement.

An interest-free loan agreement with the founder is one of the legitimate ways to improve the business of the company and raise assets to improve the difficult financial situation. Commercial banks may refuse a loan due to the unsatisfactory structure of the balance sheet of the enterprise and therefore one of the few types of salvation for the organization is a loan from the owner.

What it is

A founder loan is a loan from the owner of the company, which is often interest-free. The borrower is given the opportunity to use the money to close gaps in the budget and restore a stable economic condition.

Let's formulate the main reasons for granting a loan:

• help of the founder to solve the financial problems of the organization;
• financing a new business project or startup;
• providing assistance due to family or friendly relations;
• mutual assistance between dependent firms.

If the loan amount exceeds Rs. its conclusion must be made in a simple written form.

Peculiarities

An interest-free loan from the founder is possible if, on the basis of Art. 809 of the Civil Code of the Russian Federation, this moment will be reflected in the text of the contract. Otherwise, by default, the loan may be recognized as interest-bearing based on the refinancing rate of the Central Bank of the Russian Federation, which will entail tax consequences in the form of claims from the tax authorities about the borrower receiving material benefits.

The duration of the loan agreement is not defined by law - it can be as a short-term, long-term or indefinite period. The provision of money is carried out on the principle of compensation - the organization must return the funds within the period established by the agreement.

The usual thing is to draw up a payment schedule, which is attached as an addendum to the contract. Registration of a document with a notary is possible only at the request of the parties.

Benefits received by the borrowing company consist of several components:

• the opportunity to improve financial affairs and obtain free working capital;
• there are no interest charges on the body of the loan, only the borrowed amount will need to be repaid;
• a refund can be made after an indefinite time (if an open-ended contract is concluded), when financial position organizations are stabilizing;
• cases of debt forgiveness by the founder are not uncommon.

The agreement comes into force after the transfer of funds to the borrowing organization. The moment of transfer is fixed by a receipt indicating the date, amount and individual data of both parties.

Kinds

There are only two main types of interest-free loan agreement with the founder used in practice: short-term and indefinite.

An open-ended contract, as a rule, provides for a lump-sum payment of the amount, while a short-term contract can be returned in equal monthly installments based on an additional payment schedule.

How to draw up an interest-free loan agreement from the founder, sample

Consider correct design interest-free loan agreement between the borrowing organization and the founder-lender.

It is worth considering the following main points when concluding an agreement:

1. First of all, we indicate the date and place of conclusion of the loan agreement, its serial number.
2. Next, fill in the details of the parties. On the one hand stands individual, the founder - we write his full name, passport details and address of residence, on the other hand - a legal entity, a borrowing organization. We enter the full name of the company and its organizational and legal form, in whose person it acts. It is not uncommon for the founder of an organization and the CEO to be the same person. In this case, the text of the agreement may look like this: “the agreement is concluded between Petr Petrovich Petrov, on the one hand, and Gamma LLC, represented by General Director Petr Petrovich Petrov, on the other.”
3. We turn to the essential terms of the contract - we designate the subject of the agreement. It indicates the amount of the loan (in numbers and words) and the period for which it is planned to provide it. It is imperative to note the interest-free nature of the loan and the method of its provision (transfer to a current account, deposit to the cash desk of an enterprise, deposit to an organization's account in cash, etc.).
4. An important point of the agreement is an indication of the rights and obligations of the parties. The main obligation of the borrower is to repay the amount of debt within the specified period. Early returns are not allowed. The duty of the founder is to provide funds within the agreed time frame.
5. We choose a method for resolving possible disputes - usually we are talking about a claim procedure for judicial settlement, methods for serving claim letters and litigation.
6. We fill in the final provisions, indicating additional information regarding the loan agreement: the number of copies, the start and end of the agreement, the possibility of making changes and additions. In this part of the text of the agreement, force majeure circumstances and the possibility of extending the loan can be considered. An important point of the contract is the grounds and procedure for terminating the contract.
7. We complete the filling of the text of the contract by entering the details and signatures of the parties.
8. Attachments are usually attached to the agreement, displaying the loan schedule and the payment schedule.

Thus, taking into account all the above points, filling out an interest-free loan agreement is not difficult at all.

Pay

The method of payment of an interest-free loan must be specified in the terms of the concluded agreement. Payments can be made in accordance with the payment schedule attached to the agreement or at a time, at the end of the period of using the loan. Settlement with the founder in cash or by transfer to the account of an individual is envisaged.

Important: You cannot use the proceeds from the cash desk to pay the debt, as this is contrary to the instruction of the Bank of Russia N3073-U. It is necessary to hand over the proceeds to the bank and then withdraw money from the account, indicating the basis - "return of the loan to the founder." After that, the loan can be transferred to the lender with filling in the settlement and cash order.

If it is not possible to return the contract within the specified time, the borrower can ask the owner of the company to extend the term of the agreement. The organization may offer to repay the debt to the founder with goods or products of its own production.

This option will be qualified as the sale of goods and will entail the payment of a number of payments (VAT, income tax or single tax on the simplified tax system), depending on the system of taxation of the enterprise.

One of the options for repaying a loan may be the transfer of ownership to the founder of the property on the balance sheet of the enterprise (Article 409 of the Civil Code of the Russian Federation). The transfer of property as a compensation will be regarded by the tax authority as a sale, since there is a transfer of ownership and one cannot do without paying VAT and income tax.

There may be cases of debt forgiveness by the lender by drawing up a donation agreement.

Taxation

The concluded loan agreement should not bear any tax consequences because the loan is granted on an interest-free basis, because the lender does not receive any economic benefit.

The borrower also does not receive any benefit, since the funds are provided on a reimbursable basis and will have to be returned. Therefore, the loan received is not income and cannot be included in the taxable base.

The exception is cases of a long delay in payment (more than three years), leading to the write-off of accounts payable on the basis of the expiration of the limitation period and the need to include the amount of debt in non-operating income. This applies to firms that are on the "simplified" taxation system.

If the founder draws up a donation agreement, this amount is included in the non-operating income of the enterprise. In cases where the share of the founder in the authorized capital is less than 50%, this “gift” increases the taxable base of the enterprise.

On the OSNO - the amount of tax will be 20%, on the simplified tax system - 6%. If the share of the founder is more than 50%, debt forgiveness is recognized as gratuitous financial assistance(Article 251 of the Tax Code of the Russian Federation) and no tax is charged.

In conclusion, we note that the use of an interest-free loan of the founder to a legal entity is a good alternative to a bank loan, allowing the company to attract additional funds to solve their financial problems. The issuance of a loan to the company by the founder also meets his interests - he, like no one else, is interested in the profitable activities of his enterprise.

Video: What is a loan agreement