Document background
The Intra Group Loan Agreement is essential for corporate groups operating in Belgium that need to establish formal financing arrangements between their affiliated entities. This document is commonly used when a parent company, holding company, or designated group treasury entity provides financing to subsidiaries or other group members. The agreement must comply with Belgian civil and corporate law requirements, including specific provisions relating to transfer pricing, thin capitalization rules, and tax regulations. It's particularly important in the context of Belgian corporate structures where internal financing needs to be documented to satisfy both regulatory requirements and good corporate governance practices. The document typically includes detailed terms about the loan amount, interest calculation (at arm's length rates), repayment schedule, and any security arrangements, while ensuring compliance with Belgian and EU regulatory frameworks.
