If my company is funded by a loan from the owner — is all the interest deductible?

The general interest deduction limitation rule under Law 47 caps deductible net interest expense as a percentage of adjusted earnings (broadly an EBITDA-style model), with a de minimis threshold — below a certain net interest amount, small companies aren't caught by the cap at all.

A loan from the owner or a related party specifically gets closer scrutiny, since it's the easiest route to shift profit artificially through inflated interest. A company funded this way needs to confirm the interest rate itself is arm's length, and that the cap is applied correctly in the return — not just booked as an ordinary expense. RASEEKH reviews the financing structure before it ever reaches the return.