Abstract
The article deals with the tax aspects of interest-free loans. An essential part of the articles is an economic analysis of loans as a whole, where is mainly analyzed the importance of interest and its impact on the transfer of assets between the two parties.
It is also analyzed the transfer of values at interest-free loans. In these cases, it is then inferred ideal tax system.
Further is described the current tax regime with a vision of future development (integration of inheritance and gift taxes into income taxes).