Art. 10 Ordinance of November 7, 2007, on Financial Equalization and Burden Compensation (OFABC) - Calculation

The relevant income for withholding tax is calculated according to the formulas listed in Annex 3. The conversion of gross salaries to the level of income subject to ordinary taxation is carried out using the gamma factor.

The gamma factor corresponds to the ratio between the relevant income of individuals in Switzerland and the primary income of private households in Switzerland. The calculation is based on the ratio from the most recent available calculation year. The gamma factor is rounded to three decimal places.

The gamma factor is recalculated each time for the most recent calculation year within the meaning of Art. 2, para. 3. For other calculation years, the gamma factors from the previous year are used.