CH
Art. 56 Ordinance of November 7, 2007, on Financial Equalization and Burden Compensation (OFEC) - Contributions Paid to the Cantons
Art. 56 OPFCC · Contributions Paid to the Cantons
The compensation for hardship cases aims to ensure that any canton whose average resource index for the years 2004 and 2005 falls below 100 points in the overall balance benefits from a reduction in its net financial burden, which, expressed as a percentage of its standardized tax revenues, is at least equivalent to the threshold value calculated for it.
The threshold value for the canton depends on the average of its resource index for the years 2004 and 2005 and on the total amount available for the compensation of hardship cases. It is calculated according to Annex 18.
Cantons for which the average resource index for the years 2004 and 2005 is below 100 points and whose net relief in the overall balance as a percentage of standardized tax revenues is less than the threshold value, will receive, for the years 2008 to 2015, a contribution equal to the difference between the net relief and the threshold value (Annex 18). Other cantons receive no contribution.
Starting from the ninth year following the entry into force of the present ordinance, the contribution decreases each year by 5% of the initial amount.
A canton loses its right to compensation for hardship cases from the reference year in which its resource index exceeds 100 points. The total amount devoted to the compensation of hardship cases decreases accordingly.