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613.21 FILAVOPFCCOPFC CH AI generated

Art 11 Ordinance of 7 November 2007 on Financial Equalization and Cost Compensation (OFCC) - Calculation Basis

OPFCC; Titre 1 Péréquation des ressources financée par la Confédération et les cantons; Chapitre 1 Potentiel de ressources
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Art 11 Ordinance of 7 November 2007 on Financial Equalization and Cost Compensation (OFCC) - Calculation Basis The determining wealth of natural persons is calculated based on the tax base of the cantonal wealth tax. The calculation includes: a. the net wealth of individuals with unlimited tax liability domiciled in the canton, after deduction of the portion attributed to other cantons or abroad, and b. the net wealth of individuals with limited tax liability in the canton of the seat of the establishment or the location of the property, including the portions of taxable net wealth in the canton in the case of individuals domiciled abroad.

Art 11 OPFCC · Calculation Basis

The determining wealth of natural persons is calculated based on the tax base of the cantonal wealth tax.

The calculation includes

a. the net wealth of individuals with unlimited tax liability domiciled in the canton, after deduction of the portion attributed to other cantons or abroad, and

b. the net wealth of individuals with limited tax liability in the canton of the seat of the establishment or the location of the property, including the portions of taxable net wealth in the canton in the case of individuals domiciled abroad.

← Art. 10 OPFCC Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OPFCC) - Resource Potential and Aggregate Tax Base Art. 12 OPFCC →

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