First Implementation Agreement between the Canton of Bern and the Republic and Canton of Jura regarding the transfer of the municipality of Moutier to the Canton of Jura concerning the Roman Catholic parish of Moutier

This Agreement contains the provisions governing the effects of the transfer of the municipal commune of Moutier into the Republic and Canton of Jura (hereinafter: "the Canton of Jura") on the Roman Catholic parish of Moutier.

It stipulates, in particular, that the Churches shall enter into an agreement under their own responsibility.

The Roman Catholic parish of Moutier, which becomes the ecclesiastical commune of Moutier (hereinafter referred to as "the ecclesiastical commune") upon the transfer of the municipal commune of Moutier to the canton of Jura, includes persons of Roman Catholic faith residing in the communes of Belprahon, Corcelles, Crémines, Eschert, Grandval, Moutier, Perrefitte, and Roches.

From the date of the transfer of the municipal commune of Moutier to the canton of Jura (hereinafter referred to as "the date of the transfer"), the ecclesiastical commune is subject to Jura law.

Upon the entry into force of this agreement, the ecclesiastical municipality is entitled, effective at the earliest on the date of transfer, to adopt its organizational regulation, financial plan, and budget in accordance with Jura law. Voting rights, competence, and procedure are also governed by this law.

Upon the entry into force of this agreement, the ecclesiastical municipality has the right to proceed with the election of its authorities according to Jura law. These authorities may assume office no sooner than the date of the transfer.

The right to vote and to stand for election, as well as the competence and procedure, are also governed by the law provided in paragraph 1.

The Canton of Bern and the Canton of Jura collect, according to their legislation, the personal income tax on the part of the territory of the ecclesiastical municipality that falls under their jurisdiction. They remit the collected taxes to the ecclesiastical municipality.

The Canton of Bern and the Canton of Jura collect, according to their legislation, the corporate income tax on the part of the territory of the ecclesiastical municipality that falls under their jurisdiction. They remit the collected taxes respectively to the ecclesiastical municipality and to the Roman Catholic Cantonal Ecclesiastical Community of the Republic and Canton of Jura.

The portion of Bernese and Jurassian parish taxes from legal entities is determined by taking into account the denomination of all parishioners of each municipality.

The tax rate for natural persons subject in the commune of Moutier is determined by the competent body of the ecclesiastical commune and communicated to the tax authorities of both cantons.

The tax rate for legal entities subject in the commune of Moutier is set by the Roman Catholic Cantonal Ecclesiastical Community of the Republic and Canton of Jura.

The tax quota for natural and legal persons subject in a Bernese commune is determined by the competent authority according to Bernese legislation.

When determining the tax rate and quota, care must be taken to ensure that the tax burden is globally equivalent in both cantons.

For any departures from the Church announced before the date of the transfer, the law of the Canton of Bern is applicable, and the Bernese authorities have jurisdiction to resolve any resulting disputes.

For departures from the Church announced on or after the date of the transfer, the law of the Canton of Jura is applicable, and the Jurassian authorities have jurisdiction to resolve any resulting disputes.

Legal Remedies Follow the Applicable Law.

The Roman Catholic National Church of the Canton of Bern and the Catholic Roman Ecclesiastical Community of the Republic and Canton of Jura regulate in an agreement the terms of the transfer of service relationships of pastoral agents.

The agreement may provide for a contribution by the Roman Catholic National Church of the Canton of Bern to the Catholic Roman Ecclesiastical Community of the Republic and Canton of Jura for the remuneration of pastoral agents. If applicable, the agreement sets the method of calculating the contribution and the terms of payment.

The two Churches may specify the details of the execution of this agreement within the agreement.

The agreement requires the approval of the Executive Council of the Canton of Bern and the Government of the Republic and Canton of Jura.

This Agreement shall enter into force on January 1, 2025.