With the end of the government bond offering a net yield of 2.81% and increasing savings account interest rates, you could achieve a similar return by lending money to your own company.
To achieve a net yield of 2.81%, you would need to request a gross interest rate of 4.01%, taking into account the 30% withholding tax. This interest rate is generally not considered excessive for a current account loan or a term loan, as long as the loan amount is not excessive relative to taxed reserves at the beginning of the accounting period and share capital at the end of it.
Interest paid by your company is taxed as non-deductible dividends if the rate is excessive, but a 4.01% rate is generally acceptable.
However, it is essential to evaluate each case individually.
