{"id":2610,"date":"2025-11-21T20:00:49","date_gmt":"2025-11-21T19:00:49","guid":{"rendered":"https:\/\/staging.alibris.rs\/?p=1928"},"modified":"2025-11-21T20:00:49","modified_gmt":"2025-11-21T19:00:49","slug":"pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2","status":"publish","type":"post","link":"https:\/\/staging.alibris.rs\/en\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/","title":{"rendered":"Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2610\" class=\"elementor elementor-2610\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c6eed60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6eed60\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-73d54a8\" data-id=\"73d54a8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-abfab72 qu_heading elementor-align-left elementor-widget elementor-widget-tw-heading\" data-id=\"abfab72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tw-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t            <h2 class=\"qu_heading\">Pozajmica osniva\u010da i obaveza obra\u010duna kamate po pravilima o transfernim cenama\n<\/h2>\r\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9adb0dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9adb0dd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3bd0b8\" data-id=\"f3bd0b8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1630d32 elementor-widget elementor-widget-text-editor\" data-id=\"1630d32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules<\/h2>\n<p>Loans granted by a founder to a company are considered related-party transactions within the meaning of the Corporate Income Tax Law.<\/p>\n<p>If the agreement does not provide for interest, or if the agreed rate is lower than the market rate, the company may be required in its tax balance sheet to make an adjustment and recognize interest income calculated using the rates annually published by the Ministry of Finance in the Rulebook on arm\u2019s-length interest rates.<\/p>\n<h3>Analysis of the regulations<\/h3>\n<p>Under Articles 59 to 61 of the Corporate Income Tax Law, all transactions between related parties must comply with the <strong>arm\u2019s-length principle<\/strong>. If the terms differ from those that would be agreed between unrelated parties, the taxpayer must make the necessary adjustments in the tax balance sheet.<\/p>\n<p>This means that even when no interest is agreed, a lender company may have to recognize deemed interest income using the prescribed arm\u2019s-length rates, while the borrower may not automatically deduct an interest expense that was never actually charged.<\/p>\n<p>Article 61, paragraph 3 provides that the Minister of Finance prescribes the interest rates deemed to be in line with the arm\u2019s-length principle and used for determining interest income and expenses between related parties.<\/p>\n<h3>When the founder is a natural person<\/h3>\n<p>If a company, as borrower, receives an interest-free loan from its founder who is a related party, the company generally does <strong>not<\/strong> have an obligation to submit transfer pricing documentation solely because of that received gratuitous loan.<\/p>\n<p>This position is additionally explained in the opinion of the Ministry of Finance of the Republic of Serbia No. 413-00-173\/2016-04 of 18 July 2016.<\/p>\n<p>In practice, where the founder holds 25% or more of the capital, the founder is treated as a related party. If the loan agreement expressly provides that no interest is charged or paid, the borrowing company itself does not prepare a transfer pricing report only on that basis. In such a situation, the obligation to analyze deemed interest may pass to the founder, but only if the founder determines the tax base through a tax balance sheet.<\/p>\n<h3>Conclusion<\/h3>\n<p>If a loan agreement between the company and its founder expressly states that interest is neither calculated nor paid, the company as borrower generally has no obligation to prepare transfer pricing documentation under Article 60, paragraph 3 of the Law solely because of that loan. In that case, the obligation to prepare documentation may lie with the founder, depending on the founder\u2019s own tax status.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcc8e79 elementor-widget elementor-widget-text-editor\" data-id=\"bcc8e79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules<\/h2>\n<p>Loans granted by a founder to a company are considered related-party transactions within the meaning of the Corporate Income Tax Law.<\/p>\n<p>If the agreement does not provide for interest, or if the agreed rate is lower than the market rate, the company may be required in its tax balance sheet to make an adjustment and recognize interest income calculated using the rates annually published by the Ministry of Finance in the Rulebook on arm\u2019s-length interest rates.<\/p>\n<h3>Analysis of the regulations<\/h3>\n<p>Under Articles 59 to 61 of the Corporate Income Tax Law, all transactions between related parties must comply with the <strong>arm\u2019s-length principle<\/strong>. If the terms differ from those that would be agreed between unrelated parties, the taxpayer must make the necessary adjustments in the tax balance sheet.<\/p>\n<p>This means that even when no interest is agreed, a lender company may have to recognize deemed interest income using the prescribed arm\u2019s-length rates, while the borrower may not automatically deduct an interest expense that was never actually charged.<\/p>\n<p>Article 61, paragraph 3 provides that the Minister of Finance prescribes the interest rates deemed to be in line with the arm\u2019s-length principle and used for determining interest income and expenses between related parties.<\/p>\n<h3>When the founder is a natural person<\/h3>\n<p>If a company, as borrower, receives an interest-free loan from its founder who is a related party, the company generally does <strong>not<\/strong> have an obligation to submit transfer pricing documentation solely because of that received gratuitous loan.<\/p>\n<p>This position is additionally explained in the opinion of the Ministry of Finance of the Republic of Serbia No. 413-00-173\/2016-04 of 18 July 2016.<\/p>\n<p>In practice, where the founder holds 25% or more of the capital, the founder is treated as a related party. If the loan agreement expressly provides that no interest is charged or paid, the borrowing company itself does not prepare a transfer pricing report only on that basis. In such a situation, the obligation to analyze deemed interest may pass to the founder, but only if the founder determines the tax base through a tax balance sheet.<\/p>\n<h3>Conclusion<\/h3>\n<p>If a loan agreement between the company and its founder expressly states that interest is neither calculated nor paid, the company as borrower generally has no obligation to prepare transfer pricing documentation under Article 60, paragraph 3 of the Law solely because of that loan. In that case, the obligation to prepare documentation may lie with the founder, depending on the founder\u2019s own tax status.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Loans granted by a founder to a company are related-party transactions. If no interest is agreed or the agreed interest is below market, transfer pricing rules may require tax adjustments.<\/p>","protected":false},"author":2,"featured_media":1930,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[48,44,43,46,42,38,50,45,41,39,49,37,40,47,51],"class_list":["post-2610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-dokumentacija-o-transfernim-cenama","tag-finansiranje-povezanih-lica","tag-interne-pozajmice","tag-kamate-na-zajam","tag-kamatna-stopa","tag-obracun-kamate","tag-poreski-tretman-pozajmica","tag-porez-na-dobit","tag-povezana-lica","tag-pozajmica-drustvu","tag-pozajmica-i-porezi","tag-pozajmica-osnivaca","tag-transferne-cene","tag-transferne-cene-srbija","tag-zajam-osnivaca"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules - Alibris - Ra\u010dunovodstvo, porezi i savetovanje<\/title>\n<meta name=\"description\" content=\"Loans granted by a founder to a company are related-party transactions. If no interest is agreed or the agreed interest is below market, transfer pricing rules may require tax adjustments.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/staging.alibris.rs\/en\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules - Alibris - Ra\u010dunovodstvo, porezi i savetovanje\" \/>\n<meta property=\"og:description\" content=\"Loans granted by a founder to a company are related-party transactions. If no interest is agreed or the agreed interest is below market, transfer pricing rules may require tax adjustments.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/staging.alibris.rs\/en\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Alibris - Ra\u010dunovodstvo, porezi i savetovanje\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/alibris.doo\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-21T19:00:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/staging.alibris.rs\/wp-content\/uploads\/2025\/11\/pozajmica.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1500\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alibris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alibris\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/\"},\"author\":{\"name\":\"Alibris\",\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/#\\\/schema\\\/person\\\/06bf92ee18e5286d2656316fc3561e95\"},\"headline\":\"Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules\",\"datePublished\":\"2025-11-21T19:00:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/\"},\"wordCount\":433,\"publisher\":{\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/staging.alibris.rs\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/pozajmica.jpg\",\"keywords\":[\"dokumentacija o transfernim cenama\",\"finansiranje povezanih lica\",\"interne pozajmice\",\"kamate na zajam\",\"kamatna stopa\",\"obra\u010dun kamate\",\"poreski tretman pozajmica\",\"porez na dobit\",\"povezana lica\",\"pozajmica dru\u0161tvu\",\"pozajmica i porezi\",\"pozajmica osniva\u010da\",\"transferne cene\",\"transferne cene Srbija\",\"zajam osniva\u010da\"],\"articleSection\":[\"Blog\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/\",\"url\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/\",\"name\":\"Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules - Alibris - Ra\u010dunovodstvo, porezi i savetovanje\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/staging.alibris.rs\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/pozajmica.jpg\",\"datePublished\":\"2025-11-21T19:00:49+00:00\",\"description\":\"Loans granted by a founder to a company are related-party transactions. If no interest is agreed or the agreed interest is below market, transfer pricing rules may require tax adjustments.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/#primaryimage\",\"url\":\"https:\\\/\\\/staging.alibris.rs\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/pozajmica.jpg\",\"contentUrl\":\"https:\\\/\\\/staging.alibris.rs\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/pozajmica.jpg\",\"width\":1500,\"height\":1000,\"caption\":\"pozajmica\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Po\u010detna\",\"item\":\"https:\\\/\\\/staging.alibris.rs\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/#website\",\"url\":\"https:\\\/\\\/staging.alibris.rs\\\/\",\"name\":\"Alibris Accounting - ra\u010dunovodstvo i poresko savetovanje\",\"description\":\"Ra\u010dunovodstvo i knjigovodstvo u Beogradu. Alibris pru\u017ea kompletne finansijske usluge za firme i preduzetnike.\",\"publisher\":{\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/staging.alibris.rs\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/#organization\",\"name\":\"Alibris doo\",\"url\":\"https:\\\/\\\/staging.alibris.rs\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/staging.alibris.rs\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/Alibris_Fav_Icon.png\",\"contentUrl\":\"https:\\\/\\\/staging.alibris.rs\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/Alibris_Fav_Icon.png\",\"width\":359,\"height\":281,\"caption\":\"Alibris doo\"},\"image\":{\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/alibris.doo\\\/\",\"https:\\\/\\\/www.instagram.com\\\/alibris_\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/staging.alibris.rs\\\/#\\\/schema\\\/person\\\/06bf92ee18e5286d2656316fc3561e95\",\"name\":\"Alibris\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b5f0b3bb4d92be0f673a7441ff0a9a1511bd70502dc43b9fe042cffd72a001f7?s=96&d=blank&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b5f0b3bb4d92be0f673a7441ff0a9a1511bd70502dc43b9fe042cffd72a001f7?s=96&d=blank&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/b5f0b3bb4d92be0f673a7441ff0a9a1511bd70502dc43b9fe042cffd72a001f7?s=96&d=blank&r=g\",\"caption\":\"Alibris\"},\"sameAs\":[\"https:\\\/\\\/staging.alibris.rs\"],\"url\":\"https:\\\/\\\/staging.alibris.rs\\\/en\\\/author\\\/alibris\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules - Alibris - Ra\u010dunovodstvo, porezi i savetovanje","description":"Loans granted by a founder to a company are related-party transactions. If no interest is agreed or the agreed interest is below market, transfer pricing rules may require tax adjustments.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/staging.alibris.rs\/en\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/","og_locale":"en_GB","og_type":"article","og_title":"Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules - Alibris - Ra\u010dunovodstvo, porezi i savetovanje","og_description":"Loans granted by a founder to a company are related-party transactions. If no interest is agreed or the agreed interest is below market, transfer pricing rules may require tax adjustments.","og_url":"https:\/\/staging.alibris.rs\/en\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/","og_site_name":"Alibris - Ra\u010dunovodstvo, porezi i savetovanje","article_publisher":"https:\/\/www.facebook.com\/alibris.doo\/","article_published_time":"2025-11-21T19:00:49+00:00","og_image":[{"width":1500,"height":1000,"url":"https:\/\/staging.alibris.rs\/wp-content\/uploads\/2025\/11\/pozajmica.jpg","type":"image\/jpeg"}],"author":"Alibris","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Alibris","Estimated reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/#article","isPartOf":{"@id":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/"},"author":{"name":"Alibris","@id":"https:\/\/staging.alibris.rs\/#\/schema\/person\/06bf92ee18e5286d2656316fc3561e95"},"headline":"Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules","datePublished":"2025-11-21T19:00:49+00:00","mainEntityOfPage":{"@id":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/"},"wordCount":433,"publisher":{"@id":"https:\/\/staging.alibris.rs\/#organization"},"image":{"@id":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/#primaryimage"},"thumbnailUrl":"https:\/\/staging.alibris.rs\/wp-content\/uploads\/2025\/11\/pozajmica.jpg","keywords":["dokumentacija o transfernim cenama","finansiranje povezanih lica","interne pozajmice","kamate na zajam","kamatna stopa","obra\u010dun kamate","poreski tretman pozajmica","porez na dobit","povezana lica","pozajmica dru\u0161tvu","pozajmica i porezi","pozajmica osniva\u010da","transferne cene","transferne cene Srbija","zajam osniva\u010da"],"articleSection":["Blog"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/","url":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/","name":"Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules - Alibris - Ra\u010dunovodstvo, porezi i savetovanje","isPartOf":{"@id":"https:\/\/staging.alibris.rs\/#website"},"primaryImageOfPage":{"@id":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/#primaryimage"},"image":{"@id":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/#primaryimage"},"thumbnailUrl":"https:\/\/staging.alibris.rs\/wp-content\/uploads\/2025\/11\/pozajmica.jpg","datePublished":"2025-11-21T19:00:49+00:00","description":"Loans granted by a founder to a company are related-party transactions. If no interest is agreed or the agreed interest is below market, transfer pricing rules may require tax adjustments.","breadcrumb":{"@id":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/#primaryimage","url":"https:\/\/staging.alibris.rs\/wp-content\/uploads\/2025\/11\/pozajmica.jpg","contentUrl":"https:\/\/staging.alibris.rs\/wp-content\/uploads\/2025\/11\/pozajmica.jpg","width":1500,"height":1000,"caption":"pozajmica"},{"@type":"BreadcrumbList","@id":"https:\/\/staging.alibris.rs\/pozajmica-osnivaca-i-obracun-kamate-primena-pravila-o-transfernim-cenama-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Po\u010detna","item":"https:\/\/staging.alibris.rs\/"},{"@type":"ListItem","position":2,"name":"Founder Loan and the Obligation to Calculate Interest Under Transfer Pricing Rules"}]},{"@type":"WebSite","@id":"https:\/\/staging.alibris.rs\/#website","url":"https:\/\/staging.alibris.rs\/","name":"Alibris Accounting - ra\u010dunovodstvo i poresko savetovanje","description":"Ra\u010dunovodstvo i knjigovodstvo u Beogradu. Alibris pru\u017ea kompletne finansijske usluge za firme i preduzetnike.","publisher":{"@id":"https:\/\/staging.alibris.rs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/staging.alibris.rs\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/staging.alibris.rs\/#organization","name":"Alibris doo","url":"https:\/\/staging.alibris.rs\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/staging.alibris.rs\/#\/schema\/logo\/image\/","url":"https:\/\/staging.alibris.rs\/wp-content\/uploads\/2023\/02\/Alibris_Fav_Icon.png","contentUrl":"https:\/\/staging.alibris.rs\/wp-content\/uploads\/2023\/02\/Alibris_Fav_Icon.png","width":359,"height":281,"caption":"Alibris doo"},"image":{"@id":"https:\/\/staging.alibris.rs\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/alibris.doo\/","https:\/\/www.instagram.com\/alibris_\/"]},{"@type":"Person","@id":"https:\/\/staging.alibris.rs\/#\/schema\/person\/06bf92ee18e5286d2656316fc3561e95","name":"Alibris","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/b5f0b3bb4d92be0f673a7441ff0a9a1511bd70502dc43b9fe042cffd72a001f7?s=96&d=blank&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b5f0b3bb4d92be0f673a7441ff0a9a1511bd70502dc43b9fe042cffd72a001f7?s=96&d=blank&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b5f0b3bb4d92be0f673a7441ff0a9a1511bd70502dc43b9fe042cffd72a001f7?s=96&d=blank&r=g","caption":"Alibris"},"sameAs":["https:\/\/staging.alibris.rs"],"url":"https:\/\/staging.alibris.rs\/en\/author\/alibris\/"}]}},"_links":{"self":[{"href":"https:\/\/staging.alibris.rs\/en\/wp-json\/wp\/v2\/posts\/2610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.alibris.rs\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/staging.alibris.rs\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/staging.alibris.rs\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.alibris.rs\/en\/wp-json\/wp\/v2\/comments?post=2610"}],"version-history":[{"count":0,"href":"https:\/\/staging.alibris.rs\/en\/wp-json\/wp\/v2\/posts\/2610\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staging.alibris.rs\/en\/wp-json\/wp\/v2\/media\/1930"}],"wp:attachment":[{"href":"https:\/\/staging.alibris.rs\/en\/wp-json\/wp\/v2\/media?parent=2610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/staging.alibris.rs\/en\/wp-json\/wp\/v2\/categories?post=2610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/staging.alibris.rs\/en\/wp-json\/wp\/v2\/tags?post=2610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}