Interest-free loan to the founder of LLC

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Advisor to the Russian Academy of Natural Sciences on Economics and Sociology

In 2025, the issue of providing loans to LLCs to their founders is still relevant. Despite changes in legislation, this practice continues to be used in business. However, it is important to take into account the nuances associated with such loans in order to avoid tax and legal risks. Anton Balanov, Advisor to the Russian Academy of Natural brazil whatsapp phone number Sciences in Economics and Sociology, spoke about innovations in legislation.

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Content:

Can an LLC issue a loan to a founder?
Interest-free loan to the founder of LLC
Interest-free loan or with interest
Interest-bearing loan with a rate lower than 2/3 of the Central Bank refinancing rate
Interest-bearing loan with a rate higher than 2/3 of the Central Bank refinancing rate
How to apply for an interest-free loan correctly
Loan agreement for LLC founder
Conclusion


Can an LLC issue a loan to a founder?
A limited liability company (LLC) may provide loans to its founders. This is regulated by Article 190 of the Civil Code of the Russian Federation and Article 12 of the Federal Law "On Limited Liability Companies".

According to the law, LLCs can issue both interest-free and interest-bearing loans to their members. However, there are certain nuances and tax implications that must be taken into account when applying for such loans.