Decision of the Governing Council on Education Grants (StKB AusbG) - Basis for the Calculation of Training Contributions (STKBAUSBG)

1. For determining the reasonable contributions of the parents and, unless otherwise specified in this decree, for determining the reasonable personal contributions of the applicant, the most recent legally binding tax assessment is decisive.

2. If there is no legally binding tax assessment under Swiss law, or if the actual circumstances have changed significantly, income and assets are determined based on the specific circumstances.

3. In exceptional cases, the Department of Education decides on the reasonable contributions of the parents and the reasonable personal contributions of the applicant.

1. For the calculation of the reasonable contributions of the parents, the relevant income is determined.

2. The relevant income of jointly taxed parents includes the following components from their tax assessment

a) the taxable total income;

b) 10% of the taxable total assets;

c) maintenance and administration costs for private property real estate, insofar as they exceed the standard deduction of 20% of the corresponding revenues;

d) contributions to recognized forms of tied private pension schemes (pillar 3a);

e) buy-in contributions to occupational pension institutions;

f) all income accounted for under the Federal Act on Measures to Combat Unreported Employment of June 17, 2005 (BGSA);

g) dividends that are deducted due to partial taxation.

3. If the parents are not jointly taxed, the relevant income for each parent is determined based on their tax assessment. If such a parent is married or lives in a registered partnership, their relevant income corresponds to half of the relevant income of that couple. The relevant income of the parents corresponds to the sum of the relevant incomes of both parents.

1. Contributions by parents considered reasonable are those scaled according to the amount of the parents' relevant income, as per Appendix I of this decision by the Standing Commission.

2. If the contributions by parents are to be partially waived (Art. 18 para. 2 of the Law on Educational Grants), the parent contributions specified in Appendix II are considered reasonable.

1. If there are additional children of the parents undergoing a fee-eligible education, the reasonable parental contribution is divided by the number of children who are in a fee-eligible education, have a taxable income of less than CHF 17,000, and whose living expenses are borne by the parents.

2. The parental contributions stipulated in Appendix II shall not be divided.

1. The reasonable personal contribution of the applicant is determined based on their estimated income during the period of education for which educational grants are claimed, and based on their taxable assets.

2. The financial circumstances of the marital or registered partner are taken into account in accordance with the same rules, provided that the partner is not undergoing their own education.

1. The applicant shall be credited with half of the estimated gross earned income as their own contribution.

2. In the case of part-time education, a hypothetically obtainable earned income may be credited if the applicant fails to engage in gainful employment that is reasonable under the circumstances.

3. As a minimum contribution from earned income, the applicant shall be credited annually in any case

a) Secondary Level II and bridging courses: CHF 600.--

b) Universities and higher vocational education: CHF 4,000.--

**1. Additional Income Shall Be Considered:**

a) at 75%: Substitute income, daily allowances, pensions in favor of the applicant and their children, supplementary benefits;

b) at 50%: Maintenance contributions in favor of the applicant and their children.

1. From the counted income, the anticipated maintenance contributions, which the applicant and their partner are required to pay during the relevant training period, are deducted.

1. As a reasonable personal contribution, 15% of the taxable assets exceeding the following exemptions shall be calculated

a) CHF 5,000 for single individuals;

b) CHF 10,000 for married individuals and registered partners;

c) CHF 5,000 for each child of the applicant or their partner who is entitled to support.

1. As Education and Living Expenses, the following are at most admissible in an academic year

1. Education Costs: (CHF)

a) School or tuition fees, as well as enrollment and examination fees: actual costs incurred

b) Teaching materials and school supplies, as well as excursions: actual costs incurred, max. 2,500--

2. Living Expenses: (CHF)

a) Accommodation and meals at home: 3,600--

b) Accommodation and meals at home with meals taken elsewhere at lunchtime: 5,200--

c) Accommodation and meals away from home: 13,200--

d) Accommodation and meals for applicants with children in their own household: 18,000--

e) Travel expenses (cheapest option with public transportation, 2nd class): actual costs incurred, max. GA

f) Clothing and laundry: 1,000--

g) Insurance: 1,000--

h) Pocket money for minors: 600--

i) Pocket money for adults: 1,200--

2. Accommodation and meals away from home are not admissible if the applicant stays with a parent during the training days.

3. If the educational location changes, the costs are admissible according to the duration of education at each educational location.

1. Educational grants are awarded if the reasonable contributions from the parents and the reasonable personal contributions together are lower than the educational and living expenses.

2. Educational grants are generally awarded for an academic year of twelve months. The contribution period begins with the calendar month in which the education is commenced. It lasts until the end of the calendar month after which a new academic year begins or the education is completed.

3. In the case of a differing educational period, the educational grant period is adjusted accordingly.

**1. Student Loans are Generally Awarded to Applicants who are of Legal Age.**

Student loans are generally awarded only to applicants who are of legal age.

**2. Repayment Must Begin No Later Than the Third Year After Completion of Education.**

Repayment must begin no later than the third year after the completion of education.

**3. Repayment is to be Made in Annual Installments.**

Repayment is to be made in annual installments. These installments must be at least one-tenth of the loan debt if repayment begins immediately after the completion of education, and at least one-seventh of the loan debt if repayment begins from the third year following the completion of education.

**4. Student Loans Bear Interest at the Rate of First Mortgages of the Appenzell Cantonal Bank After Completion of Education.**

Student loans shall accrue interest at the rate applicable to first mortgages of the Appenzell Cantonal Bank after the completion of education.

1. If an applicant is unable to obtain the required parental contribution for family reasons, the Department of Education may grant them a student loan in the same amount.