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613.21 FILAVOPFCCOPFC CH

Art. 1 Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OPFCC) - Resource Potential and Aggregate Tax Base

OPFCC; Titre 1 Péréquation des ressources financée par la Confédération et les cantons; Chapitre 1 Potentiel de ressources
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Art. 1 OPFCC · Resource Potential and Aggregate Tax Base

The resource potential of the cantons is listed in Annex 1. The resource potential of a canton is based on its aggregate tax base. This is equal to the sum of: a. the determining incomes of natural persons; b. the determining incomes for taxation at source; c. the determining wealth of natural persons; d. the determining profits of legal entities; e. ... f. the determining tax allocations of the direct federal tax.

The resource potential of Switzerland is equal to the sum of the resource potentials of the cantons.

Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OPFCC) - Resource Potential and Aggregate Tax Base Art. 2 OPFCC →

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