Art. 35 Ordinance of November 7, 2007, on Financial Equalization and Burden Compensation (OFBCC) - Charge Index and Determinative Excessive Charges

The indicators of the cantons are standardized and grouped using weighting factors to form a single charge index. The weightings are determined using a principal component analysis and are reviewed annually. The calculation is governed by Annex 13.

The charge index of a canton is rounded to the third decimal place.

The charge index of a canton is used to calculate a per capita charge coefficient. This coefficient is equal to the difference between the charge index of the canton and that of the canton presenting the lowest index.

The determinative excessive charges of a canton are equal to the difference, weighted by the permanent resident population, between the charges per capita of that canton and the corresponding average charges per capita of all the cantons. When a canton presents charges per capita lower than the average, its determinative excessive charges are zero.

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