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Shareholder loan is a debt-like form of financing provided by shareholders. Usually, it is the most junior debt in the company's debt portfolio. On the other hand, if this loan belongs to shareholders it could be treated as equity. Maturity of shareholder loans is long with low or deferred interest payments. Sometimes, shareholder loan is confused with the inverse, a loan from a company that is extended to its shareholders.

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  • Gesellschafterdarlehen (de)
  • Shareholder loan (en)
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  • Gesellschafterdarlehen (englisch shareholder loans) sind Darlehen eines Gesellschafters an die Gesellschaft, an der er beteiligt ist. (de)
  • Shareholder loan is a debt-like form of financing provided by shareholders. Usually, it is the most junior debt in the company's debt portfolio. On the other hand, if this loan belongs to shareholders it could be treated as equity. Maturity of shareholder loans is long with low or deferred interest payments. Sometimes, shareholder loan is confused with the inverse, a loan from a company that is extended to its shareholders. (en)
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  • Gesellschafterdarlehen (englisch shareholder loans) sind Darlehen eines Gesellschafters an die Gesellschaft, an der er beteiligt ist. (de)
  • Shareholder loan is a debt-like form of financing provided by shareholders. Usually, it is the most junior debt in the company's debt portfolio. On the other hand, if this loan belongs to shareholders it could be treated as equity. Maturity of shareholder loans is long with low or deferred interest payments. Sometimes, shareholder loan is confused with the inverse, a loan from a company that is extended to its shareholders. (en)
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