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613.21 FILAVOPFCCOPFC CH

Art. 6 Ordinance of November 7, 2007, on Fiscal Equalization and Cost Compensation (OFFCC) - Calculation Basis Applicable to Natural Persons

OPFCC; Titre 1 Péréquation des ressources financée par la Confédération et les cantons; Chapitre 1 Potentiel de ressources
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Art. 6 OPFCC · Calculation Basis Applicable to Natural Persons

The determining income of a taxable natural person is equal to their taxable income as defined by the Federal Direct Taxation Act (LIFD), after deduction of a uniform allowance.

The allowance corresponds to the taxation threshold for couples according to Article 36, paragraphs 2 and 3, of the LIFD for a given calculation year.

When the taxable income of a taxable person is less than the allowance, their determining income is zero.

← Art. 5 OPFCC Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OPFCC) - Resource Potential and Aggregate Tax Base Art. 7 OPFCC →

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