Art. 57a Ordinance of 7 November 2007 on Financial Equalization and Cost Compensation (OFCC) - Application to Calculation Years

For calculation years prior to 2020, the provisions of title 1, chap. 1, sections 5 and 6 apply, and for calculation years from 2020 onwards, the provisions of section 6a apply.

The weighting factor used in the context of tax distribution pursuant to Art. 21, para. 2, is based, for calculation years prior to 2020, on the profits as specified in title 1, chap. 1, sections 5 and 6, and for calculation years from 2020 onwards, on the profits as specified in section 6a.