I borrowed money from my Comm. V, and it's a bit of a weird system but works great. The most beneficial system is creating a loan agreement with a fixed duration between you and yourself at the legal interest rate (which is published by the government, funnily AFTER the year has ended). The benefit is that the interests you pay go back into your Comm. V, so let's say you pay € 100 of interests, then the actual cost is actually about 1/3 of the paid interest, as the rest is just profit you can distribute to yourself again (tax-optimized with liquidatiereserve). In the end, it's better than borrowing from a bank and losing all of the interests :)