Key Benefits:
22 March 1985 (State 1 Er January 2016)
This Act regulates the use of the net proceeds:
The Federal Council presents to the Federal Assembly, together with the budget and accounts, a report on the use of the proceeds of the tax on mineral oils affected by road traffic and air traffic.
After deduction of expenses for its cooperation in the performance of this Act, the Confederation will use the proceeds of the tax on mineral oils affected by road traffic and the net proceeds of the road use charge National: 1
1 New content according to the c. I of the LF of 18 March 2011, in force since 1 Er August 2011 ( RO 2011 3467 ; FF 2010 5937 ).
2 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
3 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
4 Introduced by c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), with effect from 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
5 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
6 Repealed by c. I 7 of the PMQ of 24 March 1995 on sanitation measures 1994, with effect from 1 Er Jan 1996 (RO) 1995 3517 5365, 1998 2308 art. 1 Er ; FF 1995 I 85).
7 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
1 When the budget was drawn up, the Federal Assembly divided the proceeds of the tax on mineral oils affected by road traffic between the various sectors of activity. 1
2 The share of national road expenses is determined on the basis of:
5 The contribution to the financing of non-technical measures is set for four years; it amounts to at least 10 % of the product of the tax on mineral oils affected by road traffic. 3
1 New content according to the c. I of the LF of 18 March 2011, in force since 1 Er August 2011 ( RO 2011 3467 ; FF 2010 5937 ).
2 Repealed by c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), with effect from 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
3 New content according to the c. I of the LF of 18 March 2011, in force since 1 Er August 2011 ( RO 2011 3467 ; FF 2010 5937 ).
... 1
1 Repealed by c. I of the LF of 18 March 2011, with effect from 1 Er August 2011 ( RO 2011 3467 ; FF 2010 5937 ).
1 Contributions shall be granted within the limits of available resources.
2 It shall not be granted a contribution of less than 30 000 francs; this restriction shall not apply to the federal shares paid for the completion of the network of national roads as decided or to contributions at the expense of the measures of Protection of the environment, nature and landscape.
1 New content according to the c. I of the LF of 18 March 2011 on the use of tax on mineral oils, in force since 1 Er August 2011 ( RO 2011 3467 ; FF 2010 5937 ).
1 The funding covers:
2 Financing of ancillary facilities within the meaning of Art. 7 of the Federal Act of 8 March 1960 on National Roads 2 Falls within the competence of the cantons.
1 Construction refers to the construction of a new road; by development, all construction measures relating to a service road are understood.
2 Construction and development include:
3 Costs of construction and development of facilities within the meaning of s. 6 of the Federal Act of 8 March 1960 on National Roads 1 Which are carried out at the request of the cantons and which serve mainly cantonal, regional or local interests are assumed by the cantons. Future maintenance costs should also be taken into account. In exceptional cases, the Confederation may participate in the cost of up to 30 %. The Federal Council decides in this case
1 Maintenance refers to the renewal and maintenance of project-related roads.
2 Project maintenance and national highway renewal include:
3 Maintenance costs for facilities within the meaning of s. 6 of the Federal Act of 8 March 1960 on National Roads 1 Which are carried out at the request of the cantons and which serve mainly cantonal, regional or local interests are assumed by the cantons. The Confederation may participate in maintenance costs in the same proportion as for construction costs. The Federal Council regulates the modalities.
4 Expenditure related to the establishment of projects, the work itself and the costs of supervision and administration shall be considered fresh.
1 Operations include routine maintenance, non-project maintenance, traffic management and protection services.
2 Routine maintenance includes all the measures and work required to ensure safe and usable roads, including winter service, cleaning of traffic lanes and stop strips, and maintenance of central berms and berms. Slope, all work to ensure the permanent operation of the traffic facilities as well as minor repairs.
3 Maintenance work that is not the subject of a project includes all the measures and works that are used for the conservation of roads and their technical facilities and which can be carried out without significant planning and Lower cost.
4 Traffic management shall include all the measures and works necessary for safe and fluid traffic on national roads, in particular:
5 Protective services shall include all measures and works necessary for the safety of traffic on national roads and for the protection of persons and the environment, in particular fire protection and protection Pollution by hydrocarbons and chemical or radioactive materials.
6 Expenditure related to the establishment of projects, the work itself and the costs of supervision and administration shall be considered fresh.
1 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
1 With regard to the completion of the network of national roads as decided 1 , the Confederation takes on the following shares of construction costs within the meaning of Art. 8, para. 2:
2 Taxes on real estate gains, transfer rights, stamp duties and other taxes owing under the cantonal law are not covered.
3 The Federal Council shall determine the rate of participation, taking into account the charges imposed on the various cantons by the national roads, the financial capacity of these roads and the interest that these roads have for them.
4 Where the financial capacity of the canton is insufficient and the construction of a national road is of general interest to the country, the Federal Council may exceptionally extend participation above the maximum rate. However, this must not be exceeded by more than 7 % of the chargeable costs.
5 Art. 8, para. 3, is applicable to the facilities which are carried out at the request of the cantons and which serve as a preponderant function of cantonal, regional or local interests.
6 The Confederation made its payments as preliminary work and construction progressed. It may grant advances to a reasonable interest on payments to be made by the cantons or, in cases of thoroughness, to allocate loans. The Federal Council shall fix the terms of payment.
1 After having heard the cantons, the Federal Council defined the network of main roads which benefited from the contributions of the Confederation. 1
2 The main road network comprises communication routes, which are important for Swiss or international traffic, which do not belong to the network of national roads.
3 In the regions of the Alps and the Jura, roads whose improvement or construction are of particular importance can be declared to be of particular importance for:
4 Outside the regions of the Alps and the Jura, can be declared main roads:
1 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
1 The provision that the Confederation grants to the cantons is in the form of global contributions.
2 Global contributions are calculated on the basis of:
3 The Federal Council shall lay down the criteria laid down in para. 2 and sets the cantons' shares to the annual appropriation. It hears the cantons before enacting the implementing provisions.
1 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
1 Repealed by c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), with effect from 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
In their implementing provisions, the cantons may prescribe that expropriations shall be made in accordance with the Federal Law of 20 June 1930 on expropriation 1 In this case, the right of expropriation, within the meaning of s. 3, para. 2, of the said Act, is conferred on them.
The cantons build, maintain and operate the main roads. They use global contributions to accomplish these tasks.
1 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
1 The Confederation provides contributions for transport infrastructure that makes the overall system of transport in cities and towns more efficient and sustainable.
2 The contributions of the Confederation are paid to finance the development of infrastructure for the benefit of roads, rail and soft mobility.
3 Contributions can also be made to finance the corresponding measures taken abroad in border regions.
4 Operating contributions are excluded.
1 The contributions of the Confederation are paid to the cantons for the responsible bodies. The latter are constituted according to the cantonal law.
2 The Federal Council designates cities and agglomerations entitled to contributions after having heard the cantons. It is based on the definition of the Federal Statistics Office.
3 Contributions to railway infrastructure for agglomeration traffic shall be paid to transport undertakings through the financing instruments provided for in the legislation on the railways. The contribution to the lead agency is reduced accordingly.
Contributions can be made if the responsible bodies prove in the agglomeration project that:
1 Contributions are calculated on the basis of the overall efficiency of agglomeration projects. They amount to 50 % at the most expense taken into account.
2 Overall effectiveness is the ratio of the cost to the following objectives:
3 Priority is given to agglomeration projects which contribute to solving the most important transport and environmental problems.
1 The Confederation may make contributions to the cost of constructing private railway connection tracks.
2 These contributions cannot exceed 60 % of the costs taken into account.
1 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
1 Repealed by c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), with effect from 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
The Confederation allocates investment or operating contributions in order to promote combined traffic and the rail transport of accompanied road vehicles.
1 Contributions to the costs of promoting combined traffic, on transport and environmental policy grounds, shall be allocated to the extent that the financial balance of the operation cannot be achieved.
2 Contributions to the costs of railway transport of accompanied road vehicles must allow for tariff reductions which meet the requirements of transport and environmental policy.
3 After having heard the cantons, the Federal Council shall allocate the necessary means for investment contributions, taking into account technical requirements and the degree of urgency.
1 Repealed by c. I 7 of the PMQ of 24 March 1995 on sanitation measures 1994, with effect from 1 Er Jan 1996 (RO) 1995 3517 5365, 1998 2308 art. 1 Er ; FF 1995 I 85).
The Confederation allocates contributions to the costs of measures to protect the environment along the roads or, failing that, measures affecting buildings, which must be taken under the federal legislation on the protection of Environment. In addition, it contributes to the costs of general measures to protect the environment, which are required by motorised road traffic, including measures to remedy the damage to forests and restore forests.
1 The contributions of the Confederation are determined according to the provisions of the federal environmental protection legislation.
2 The Federal Council shall allocate the necessary means for contributions in the light of technical requirements and the degree of urgency.
3 The Confederation allocates contributions to the costs of measures to address forest damage and to restore forests as a result of motorized traffic.
During the construction and development of national roads and the completion of the network of national roads as decided 2 , the environmental protection measures referred to in s. 25 are an integral part of the project. In the case of the main roads, the costs of these measures are financed through the overall contributions.
1 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
2 In accordance with the AF of 21 June 1960 on the network of national roads, in its latest authentic versions (RO 1960 872, 1984 1118, 1986 35 2515, 1987 52, 1988 562, 2001 3090) and art. 197, c. 3, Cst. (RS 101 ).
The Confederation allocates contributions to the costs of measures required by motorized road traffic to conserve, preserve or restore landscapes worthy of protection, including historic monuments.
1 New content according to the c. I 8 of the LF of 19 Dec. 2003 on the 2003 budget relief programme, in force since 1 Er Jan 2005 ( RO 2004 1633 4625 hp. II; FF 2003 5091 ).
1 The contributions of the Confederation are determined in accordance with the provisions of the federal legislation on the protection of nature and the landscape and on the encouragement of the conservation of historic monuments.
2 After having heard the cantons, the Federal Council shall allocate the necessary means for the contributions, taking into account technical requirements and the degree of urgency.
During the construction and development of national roads and the completion of the network of national roads as decided 2 , the landscape protection measures referred to in s. 28 are an integral part of the project. In the case of the main roads, the costs of these measures are financed through the overall contributions.
1 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
2 In accordance with the AF of 21 June 1960 on the network of national roads, in its latest authentic versions (RO 1960 872, 1984 1118, 1986 35 2515, 1987 52, 1988 562, 2001 3090) and art. 197, c. 3, Cst. (RS 101 ).
1 The Confederation allocates contributions to the costs of reforestation, the defence against avalanches, landslides and rockfall, the galleries, the torrents of torrents and the corrections of Waterways, which are necessary to protect against the forces of nature the roads open to motorised traffic as well as the railway installations which, for a certain part of the year, absorb the motorised traffic instead of the Route.
2 It only allocates contributions for galleries and tunnels if they are used to protect national roads or main roads. 1
3 It does not make contributions to measures to protect other roads themselves (galleries, tunnels, movement of tracks, drainage of water, etc.). 2
1 Introduced by ch. I 8 of the LF of 19 Dec. 2003 on the 2003 budget relief programme, in force since 1 Er Jan 2005 ( RO 2004 1633 4625 hp. II; FF 2003 5091 ).
2 Introduced by ch. I 8 of the LF of 19 Dec. 2003 on the 2003 budget relief programme, in force since 1 Er Jan 2005 ( RO 2004 1633 4625 hp. II; FF 2003 5091 ).
1 The contributions of the Confederation are determined in accordance with the provisions of the federal legislation on the forest police and the water police.
2 After having heard the cantons, the Federal Council shall allocate the necessary means for the contributions, taking into account technical requirements and the degree of urgency.
During the construction and development of national roads and the completion of the network of national roads as decided 2 , works of protection against the forces of nature referred to in s. 31 are an integral part of the project. In the case of the main roads, the costs of these works are financed through the overall contributions.
1 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
2 In accordance with the AF of 21 June 1960 on the network of national roads, in its latest authentic versions (RO 1960 872, 1984 1118, 1986 35 2515, 1987 52, 1988 562, 2001 3090) and art. 197, c. 3, Cst. (RS 101 ).
1 General participation in the cost of roads open to motor vehicles shall be determined on the basis of: 2
2 In cases of thoroughness, additional financial assistance may be granted to the cantons with low financial or sparsely populated capacity, for which the construction, renewal, major maintenance, routine maintenance or monitoring and Regulation of traffic by the police is a particularly heavy burden. 5
3 The Federal Council shall hear the cantons before laying down the implementing provisions. 6
4 The cantons use these contributions to carry out the road tasks. 7
1 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
2 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
3 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
4 Repealed by c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), with effect from 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
5 New content according to the c. I 6 of the PMQ of 18 March 1994 on the sanitation measures 1993, in force since 1 Er Jan 1995 (RO) 1994 1634).
6 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
7 Introduced by ch. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), with effect from 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
2 Cantons without national roads receive annual equalization payments. These amounts shall be calculated on the basis of the length of the roads open to motor vehicles and road loads of the said cantons. 3
2bis Where existing roads are integrated into the network of national roads, the annual amounts paid under equalization shall be collected by the cantons concerned as long as no major development is carried out on roads Located on their territory. 4
3 The Federal Council shall lay down the arrangements after having heard the cantons concerned.
4 The cantons use these contributions to carry out the road tasks. 5
1 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
2 Repealed by c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), with effect from 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
3 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
4 Introduced by ch. III of the PMQ of 22 March 2013, in force since 1 Er Jan 2016 ( RO 2015 2259 ; FF 2012 593 ).
5 Introduced by ch. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
1 The Federal Council shall establish a road account indicating, on the one hand, the revenue attributable to the authorities deriving from the traffic of motor vehicles and, on the other hand, the costs incurred by that traffic.
2 If required by the Federal Council, the cantons are obliged to provide the necessary evidence for the establishment of the account.
The Confederation encourages research and studies relating to the construction and maintenance of roads, the effects of road traffic and other tasks related to road traffic.
1 After deduction of expenses for its cooperation in the performance of this Act, the Confederation will use the proceeds of tax on mineral oils affected in accordance with s. 86, para. 3 Bis From the Constitution to air traffic, according to the following distribution key:
2 The Federal Council defines:
3 The Federal Office for Civil Aviation (OFAC) allocates contributions within a sector of activity. It prefixes the priorities and intends to this end the circles concerned.
1 No one shall have the right to the grant of contributions.
2 Contributions shall be granted within the limits of available resources.
3 The Federal Council sets the criteria for the granting of contributions and rules the procedure.
1 The Federal Council sets out for each sector of activity referred to in s. 37 D , 37 E And 37 F , let. B to d, the maximum participation of the Confederation at the expense of a measure receiving support. This participation cannot be greater than 80 %.
2 The Federal Council regulates the calculation of contributions; it defines in particular the costs to be taken into account and the criteria on the basis of which the OFAC determines the amount of contributions in this case.
In order to limit the effects of air traffic on the environment, the Confederation may grant contributions at the expense of the following measures and activities, provided that their financing is not provided by other sources:
The Confederation may grant contributions at the expense of the following measures and activities to protect air traffic against infringements:
In order to promote a high level of technical safety in air traffic, the Confederation may grant contributions:
The Federal Council is responsible for enforcement; it lays down the implementing provisions and rules, in particular, on the procedure applicable to the granting of federal shares and contributions and the return of shares and contributions unduly affected. Instead of relying on actual costs, it can fix packages.
Are repealed:
1 This Law shall be applied, with retroactive effect, upon entry into force of s. 36 Bis , para. 4, and 36 Ter Of the Constitution 1 Concerning the following contributions to the cantons:
2 The Confederation abandons to require the service of interest on the amounts that have been advanced to the cantons since the entry into force of the art. 36 Bis And 36 Ter To safeguard their acquired rights; advances are charged against the allowance.
The new right applies to all commitments for the payment of contributions (basic, partial and complementary grants) made after its entry into force.
1 Introduced by ch. I 7 of the PMQ of 19 March 1999 on the 1998 stabilisation programme, in force since 1 Er Seven. 1999 ( RO 1999 2374 2385; FF 1999 3 ).
1 If the implementation of development and maintenance projects on national roads extends beyond the entry into force of the amendment of 6 October 2006 2 , the former right applies to expenses accrued up to the date of entry into force.
2 The cost of infrastructure development to manage and control the heavy traffic of goods across the Alps can be fully and retroactively supported by the Confederation.
3 The old right applies to major road construction projects in progress and not yet completed at the time of entry into force of the October 6, 2006 amendment.
4 The cantons with construction projects within the meaning of para. 3 do not receive overall contributions under s. 13 to the extent that contributions to the financing of technical measures are less than the overall contribution attributed to them.
5 The Confederation may participate in the costs of the cantons' social plans if these costs are the result of changes in competences in the field of national roads. The cantons have one year from the date of the entry into force of the amendment of 6 October 2006 to file their applications. The Federal Council regulates participation.
1 Introduced by ch. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
2 RO 2007 5795
1 New content according to the c. I of the LF of 18 March 2011, in force since 1 Er August 2011 ( RO 2011 3467 ; FF 2010 5937 ).
2 Abbreviation introduced by c. I of the PMQ of 19 March 1999, in force since 1 Er Jan 2000 ( RO 1999 2202 ; FF 1998 4689 ).
3 This disp. Corresponds to art. 37 of the Constitution of 29 May 1874 (RO 1958 800)
4 This disp. Corresponds to art. 36 Bis Of the Constitution of 29 May 1874 (RO 1958 800, 1983 444)
5 This disp. Corresponds to art. 36 Ter Of the Constitution of 29 May 1874 (RO 1983 444, 1996 1491)
6 RS 101
7 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 )
8 FF 1984 I 993
9 New content according to the c. I of the LF of 18 March 2011, in force since 1 Er August 2011 ( RO 2011 3467 ; FF 2010 5937 ).
10 Introduced by ch. I of the LF of 18 March 2011, in force since 1 Er August 2011 ( RO 2011 3467 ; FF 2010 5937 ).
11 New content according to the c. I of the LF of 18 March 2011, in force since 1 Er August 2011 ( RO 2011 3467 ; FF 2010 5937 ).
12 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ). Formerly chap. 3.
13 Formerly chap. 4. New content according to c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
14 Formerly chap. 4 A . Introduced by ch. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
15 New content according to the c. II 17 of the 6 Oct LF. 2006 on the reform of the financial equalization and division of labour between the Confederation and the cantons (RPT), in force since 1 Er Jan 2008 ( RO 2007 5779 ; FF 2005 5641 ).
16 Introduced by ch. I of the LF of 18 March 2011, in force since 1 Er August 2011 ( RO 2011 3467 ; FF 2010 5937 ).
17 Formerly chap. 8