Art. 20b Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OECCC) - Calculation of Zeta-1 and Zeta-2 Factors

The zeta-1 factor corresponds to the ratio between the tax exploitation of the profit of legal entities and the tax exploitation of the income and wealth of natural persons. The calculation is based on the average of the ratios from the last six available calculation years. The zeta-1 factor is rounded to three decimal places. The calculation is regulated in Appendix 6a.

The zeta-2 factor corresponds to the average exploitation of profits from patents and similar rights within the meaning of Art. 24b of the Federal Tax Harmonization Act (FTHA). The calculation is based on the reductions applied by the cantons during the last available calculation year. The zeta-2 factor is rounded to three decimal places. The calculation is regulated in Appendix 6a.

The zeta-1 and zeta-2 factors are recalculated each time for the last calculation year within the meaning of Art. 2, para. 3. For other calculation years, the zeta factors from the relevant previous years are retained.