Inter-company loans used to finance FDI operations in Angola cannot exceed 30% of the amount of investment made by the company, and may not be repaid during the first three years from the date of being recorded as a liability in the borrowing company’s accounts.
"ARTICLE 3
(Definitions)
For the purposes of this Law, it is considered: [...]
e) «Foreign Investment», carrying out an investment project through the introduction or use in the national territory of freely convertible currency held by non-residents, who may, in addition to monetary means, also adopt the form of technology and knowledge or equipment and other goods; [...]
j) «Foreign Investor», any person, natural or legal, foreign exchange non-resident who carries out an investment under the terms of subparagraph e) of this article;
[...]
ARTICLE 11
(Supplies for foreign investment operations)
Shareholders' or partners' loans made for foreign investment purposes cannot exceed 30% of the value of the investment made by the incorporated company, and are only reimbursable after 3 (three) years from the date of registration in the company's accounts. [...]" (Law No. 10/18 of 26 June - Private Investment Law, as amended by Law No. 10/21, of April 22, modifying the Private Investment Law  [google translation])
Law No. 10/18 of 26 June - Private Investment Law, as amended by Law No. 10/21, of April 22, modifying the Private Investment Law  [google translation]
[<a href="https://gazettes.africa/archive/ao/2018/ao-government-gazette-series-i-dated-2018-06-26-no-92.pdf">Law</a>],[<a href="https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4x/mzgz/~edisp/minfin1383752.pdf">Amend</a>]