Art. 9 Ordinance of 7 November 2007 on Financial Equalization and Charge Compensation (OPFCC) - Composition

The determining income of the cantons for source taxation is listed in Annex 3. It results from the addition of the determining income for source taxation: a. of foreign residents within the meaning of Art. 83 FADP; b. of foreign directors within the meaning of Art. 93 FADP; c. of cross-border commuters subject to unlimited taxation within the meaning of Art. 91 FADP; d. of cross-border commuters subject to limited taxation within the meaning of Art. 83 FADP and of the double taxation agreements concluded with Austria, Germany, France, and Italy.