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The use of the price comparison method can regularly lead to higher interest rates and thus higher margins for the lender than the cost plus method.

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The long-awaited publication of the BFH ruling of May 18, 2021 on group financing took place today.
  1. To determine arm’s length loan interest rates, before using the cost plus method, it is necessary to check whether the comparative values can be determined using the price comparison method. This also applies to unsecured group loans and regardless of whether the loans were granted by the parent company or by another group company acting as a financing company.

  2. The credit rating is not based on the average credit rating of the group as a whole, but on the credit rating of the group company taking the loan (“stand alone” rating). Group support that is not reinforced by legally binding commitments by other group companies is only to be taken into account if a non-group lender would assign the group company a creditworthiness that exceeds the “stand alone” creditworthiness of the company.
  1. To determine arm’s length loan interest rates, before using the cost plus method, it is necessary to check whether the comparative values can be determined using the price comparison method. This also applies to unsecured group loans and regardless of whether the loans were granted by the parent company or by another group company acting as a financing company.

  2. The credit rating is not based on the average credit rating of the group as a whole, but on the credit rating of the group company taking the loan (“stand alone” rating). Group support that is not reinforced by legally binding commitments by other group companies is only to be taken into account if a non-group lender would assign the group company a creditworthiness that exceeds the “stand alone” creditworthiness of the company.
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Key statements of the BFH

  1. To determine arm’s length loan interest rates, before using the cost plus method, it is necessary to check whether the comparative values can be determined using the price comparison method. This also applies to unsecured group loans and regardless of whether the loans were granted by the parent company or by another group company acting as a financing company.

  2. The credit rating is not based on the average credit rating of the group as a whole, but on the credit rating of the group company taking the loan (“stand alone” rating). Group support that is not reinforced by legally binding commitments by other group companies is only to be taken into account if a non-group lender would assign the group company a creditworthiness that exceeds the “stand alone” creditworthiness of the company.

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