613.21
FILAVOPFCCOPFC
CH
CH
Art. 2 Ordinance of November 7, 2007 on Financial Equalization and Burden Compensation (OPFCC) - Reference Year and Calculation Years
OPFCC; Titre 1 Péréquation des ressources financée par la Confédération et les cantons; Chapitre 1 Potentiel de ressources
Art. 2 OPFCC · Reference Year and Calculation Years
The reference year for the resource potential is the year for which it serves as the basis for resource equalization.
The resource potential of a reference year is equal to the average of the aggregated tax base over three consecutive years (calculation years).
The first calculation year is six years prior, and the last is four years prior to the reference year.