Art. 57b Ordinance of November 7, 2007, on Financial Equalization and Burden Compensation (OFABC) - Maintenance of Beta Factors

For the calculation years 2020 to 2024, companies that have lost their special tax status as defined in Art. 28, paras. 2 to 4, LHID in its version in force until December 31, 2019, will be subject to the beta factors defined in Art. 23a, para. 1, OFABC with regard to the share of profits as defined in Art. 17, let. b, of the present ordinance in its version applicable until December 31, 2025. This also applies to companies that have relinquished their special tax status, for the calculation years 2017 to 2024. Profit shares derived from income earned in Switzerland are included at 100% in the calculation base.

Profits that are no longer subject to weighting by beta factors due to the reduction in volume under Art. 23a, para. 1, OFABC are weighted according to the provisions of Art. 20a of the present ordinance.

The calculation and beta factors for the reference year 2020 are provided in Annex 6a.

← Art. 57a OPFCC Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OPFCC) - Resource Potential and Aggregate Tax Base Art. 57c OPFCC →