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Interest rates on intra-group loans in the context of the safe harbour mechanism

by Dominika Tyczka-Szyda

18 January 2024

The Minister of Finance's announcement of 27 December 2023 specifies the type of base interest rate and the amount of the margin that allow the use of the safe harbour regime under the transfer pricing rules for loans and borrowings among associated enterprises.

The use of the safe harbour mechanism means that revenue authorities cannot challenge the interest rate agreed between associated enterprises if the interest rate consists of, among other things, a base interest rate:

WIBOR 3M or WIRON 3M for loans granted in Polish zloty,
EURIBOR 3M for loans granted in euro,

and an additional margin of:

up to 3.1 p.p. for borrowers,
at least 2.2 p.p. for lenders.

When entering into new financial transactions with associated enterprises, remember to review their interest rates against the announced changes and consider the benefits of the safe harbour mechanism.

Please note that the safe harbour mechanism applies only to loans of limited principal and limited duration.

If you have any questions regarding the use of the safe harbour regime, do not hesitate to contact Rödl & Partner experts.

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Dominika Tyczka-Szyda

Tax adviser (Poland)

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