24. Is there a ban on political parties taking loans in relation to election campaigns?

(1) A political party may enter into a loan contract only if the lender is a credit institution and the lending and borrowing takes place on market conditions. A loan agreement may be secured only with the property of the political party or the suretyship of a member of the political party.
(1.1) The upper limit of obligations arising from loan agreements is 25 per cent of the sum allocated to political parties from the state budget. The political party funding supervision committee will disclose the sum on its website. The upper limit will not be applied to an election coalition or a political party whose total revenue specified in subsection 121(2) was below 50 000 euros in the previous financial year.
Source: § 12.2 (1-1.1), Political Parties Act, 1994 (amended 2014)

The restriction applies without distinction to election related or non-election related.