Art. 5 Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OFEC) - Standardized Fiscal Revenues and Tax Rates

The amounts of standardized fiscal revenues of the cantons are equivalent to the resources taken into account for the cantons. They result from the application of a uniform proportional tax rate (standardized tax rate) on the resource potential.

The standardized fiscal revenues of Switzerland include: a. the average fiscal revenues collected during the calculation years by all cantons and municipalities according to the financial statistics of public administrations governed by the Ordinance of June 30, 1993, on statistical surveys; b. the average share of the cantons, received during the calculation years, from the revenues of the direct federal tax according to Art. 196, para. 1, of the Federal Act of December 14, 1990, on Direct Federal Tax (DFTA).

The standardized tax rate is equal to the standardized fiscal revenues divided by the resource potential of Switzerland.

The index of standardized fiscal revenues per inhabitant is equal to the resource index.

The calculation of standardized fiscal revenues and the standardized tax rate are determined in Annex 1.

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