Legislator Case Law & Legislation
613.21 FILAVOPFCCOPFC CH

Art. 8 Ordinance of November 7, 2007 on Financial Equalization and Cost Compensation (OFCC) - Basis of Calculation

OPFCC; Titre 1 Péréquation des ressources financée par la Confédération et les cantons; Chapitre 1 Potentiel de ressources
Open official source Full Act (63 Articles) Machine-readable Markdown (.md)

Art. 8 OPFCC · Basis of Calculation

The determining income for taxation at source is calculated based on the annual statement of gross salaries of individuals taxed at source and the number of taxable persons, according to Arts. 83 et seq. and 91 et seq. FTHA.

← Art. 7 OPFCC Ordinance of November 7, 2007, on Financial Equalization and Cost Compensation (OPFCC) - Resource Potential and Aggregate Tax Base Art. 9 OPFCC →

Need to analyze how this provision applies to your matter?

Cross-reference this statute against case law, commentaries, and related legislative provisions inside Legislator AI.

Open in Legislator →