The first in LeitnerLeitner Taxand’s new Good Morning SEE webinar series. 

In general, cross-border intra-group financing is considered to be rather straightforward from a business perspective. With respect to income and other taxes, it may be, however, complex and offer to some extent tax planning opportunities. Tax-related issues include interest deductibility, thin capitalisation rules, arm´s length interest rates, withholding taxes, intra-group guarantees, tax and legal aspects of cash pooling etc.

Our tax experts from Slovenia, Croatia and Serbia provide some insight into tax treatment of intra-group financing in their countries.