Intercompany Loan Agreement Template for Germany

1. Parties: Identification of the lender and borrower entities, including registration details as required under German law

2. Background: Context of the intercompany loan and relationship between the parties

3. Definitions and Interpretation: Definitions of key terms and interpretation rules, including German law-specific concepts

4. The Loan: Core loan terms including amount, purpose, and drawdown conditions

5. Interest: Interest rate, calculation method, and payment terms in compliance with German arm's length principles

6. Repayment: Repayment terms, schedule, and early repayment provisions

7. Representations and Warranties: Standard representations regarding corporate existence, power, and authority to enter into the agreement

8. Borrower Covenants: Positive and negative covenants, including information requirements and financial covenants

9. Events of Default: Circumstances constituting default and consequences

10. Tax Provisions: Treatment of taxes, including withholding tax provisions

11. Payments and Calculations: Payment mechanics, business day convention, and calculation rules

12. Notices: Communication procedures between parties

13. Assignment and Transfer: Restrictions on transfer of rights and obligations

14. Governing Law and Jurisdiction: Explicit choice of German law and jurisdiction

1. Loan Terms Schedule: Detailed terms including amount, interest rate, and payment dates

2. Drawdown Notice Form: Standard form for requesting loan disbursements

3. Repayment Schedule: Amortization schedule if applicable

4. Transfer Pricing Documentation: Documentation supporting the arm's length nature of the loan terms

5. Corporate Authorizations: Copies of relevant corporate approvals and authorizations

6. Calculation Examples: Examples of interest and other calculations

7. Group Structure Chart: Diagram showing relationship between the parties within the corporate group