{"id":14561,"date":"2024-10-21T14:41:07","date_gmt":"2024-10-21T13:41:07","guid":{"rendered":"https:\/\/taxpartner.ch\/?p=14561"},"modified":"2024-10-21T14:41:07","modified_gmt":"2024-10-21T13:41:07","slug":"swiss-federal-tax-authority-issues-new-circular-letter-no-6a-regarding-thin-capitalization-rule-applicable-to-corporations-and-co-operatives","status":"publish","type":"post","link":"https:\/\/taxpartner.ch\/en\/swiss-federal-tax-authority-issues-new-circular-letter-no-6a-regarding-thin-capitalization-rule-applicable-to-corporations-and-co-operatives\/","title":{"rendered":"Swiss Federal Tax Authority issues new Circular Letter no. 6a regarding thin capitalization rule applicable to corporations and co-operatives"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"mc4wp_mailchimp_campaign":[]},"categories":[48],"tags":[660,661,662],"class_list":["post-14561","post","type-post","status-publish","format-standard","hentry","category-corporate-taxation-en","tag-circular-letter-no-6a","tag-thin-capitalisation","tag-hidden-equity","company_category-taxpartner"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Swiss Federal Tax Authority issues new Circular Letter no. 6a<\/title>\n<meta name=\"description\" content=\"On 10 October 2024, the Swiss Federal Tax Administration (SFTA) has published the new circular no. 6a on hidden equity in corporations and cooperatives. 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