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613.21 FILAVOPFCCOPFC CH

Art. 21 Ordinance of 7 November 2007 on Financial Equalization and Burden Compensation (OPFCC)

OPFCC; Titre 1 Péréquation des ressources financée par la Confédération et les cantons; Chapitre 1 Potentiel de ressources
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Art. 21 OPFCC

The amount of the decisive fiscal distribution allocated to each canton is listed in Annex 7. It is equivalent to the weighted balance of: a. the sum of credits from the direct federal tax that have been recorded in its favor in other cantons during the calculation years, and b. the sum of credits from the direct federal tax that it has recorded in favor of other cantons during the calculation years.

A canton's weighting factor results from the division of the sum of its decisive income and profits, as defined in sections 2, 3, and 6 a, by the yield from the direct federal tax it collects during the calculation years.

← Art. 20c OPFCC Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OPFCC) - Resource Potential and Aggregate Tax Base Art. 22 OPFCC →

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