Art. 13 Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OPFCC) - Calculation of the Alpha Factor

The alpha factor corresponds to the ratio between the fiscal exploitation of wealth and the fiscal exploitation of income. The calculation is based on the average of the ratios from the last six available calculation years. The alpha factor is rounded to three decimal places. The calculation is regulated in Annex 4.

The alpha factor is recalculated each time for the last calculation year as per Art. 2, para. 3. For other calculation years, the alpha factors from the relevant previous years are used.