Execution Agreement between the Canton of Bern and the Republic and Canton of Jura regarding the transfer of the municipal commune of Moutier to the Canton of Jura concerning the Reformed Evangelical Parish of Moutier

The present agreement contains the provisions governing the effects of the transfer of the municipal commune of Moutier to the Republic and Canton of Jura (hereinafter referred to as "the Canton of Jura") on the National Reformed Evangelical Church of the Canton of Bern and the Evangelical Reformed Church of the Republic and Canton of Jura (hereinafter referred to as "the Churches"), as well as on the Reformed Evangelical Parish of Moutier (hereinafter referred to as "the Reformed Parish of Moutier").

It specifically provides that the Churches shall enter into a convention under their own responsibility.

Churches regulate, in an agreement, the effects of the transfer of the municipality of Moutier on the Reformed Parish of Moutier.

This agreement is subject to the approval of the Executive Council of the Canton of Bern and the Government of the Republic and Canton of Jura.

If necessary, certain provisions of the agreement may come into effect upon the entry into force of the present agreement.

**From the Date of the Transfer of the Municipal Commune of Moutier to the Canton of Jura ("the Date of the Transfer")**

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 Reformed Parish of Moutier is established as a cross-border parish. It is composed of individuals of the Evangelical Reformed faith from the following communes

a) In the canton of Jura: the municipal commune of Moutier;

b) In the canton of Bern: the mixed communes of Belprahon and Roches, the municipal communes of Perrefitte, Seehof, and Schelten.

The Jurassian law applies to the organization and financial regime of the Reformed Parish of Moutier from the date of transfer, with Article 9 being reserved.

The Churches determine in the agreement provided for in Article 2 the applicable law regarding voting rights and eligibility as well as the service relationships of the pastors.

The law applicable to the cantonal supervision of the Reformed Parish of Moutier depends on the law applicable to the subject matter being supervised.

The Canton of Bern and the Canton of Jura levy, according to their legislation, the taxes of natural persons domiciled in the part of the territory of the Reformed Parish of Moutier that falls under their jurisdiction. They remit the collected taxes to the Reformed Parish of Moutier.

The Canton of Bern and the Canton of Jura levy, according to their legislation, the taxes of legal entities located in the part of the territory of the Reformed Parish of Moutier that falls under their jurisdiction. They remit the collected taxes respectively to the Reformed Parish of Moutier and to the Evangelical Reformed Church of the Republic and Canton of Jura.

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

**Article [X]: Tax Rate and Tax Quota for the Reformed Parish of Moutier**

The tax rate for the Jura portion and the tax quota for the Bernese portion of the Reformed Parish of Moutier are determined separately by the competent authority according to the applicable cantonal legislation.

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

For departures from the Church announced before the date of the transfer, Bernese law in this matter is applicable and Bernese authorities are competent to hear any resulting disputes.

For departures from the Church announced from the date of the transfer, Jurassian law in this matter is applicable and Jurassian authorities are competent to hear any resulting disputes.

Legal Remedies Follow Applicable Law.

Upon the entry into force of this agreement, the Reformed Parish of Moutier shall have the right, with the earliest effective date being the date of the transfer, to amend its organizational regulations and to adopt its financial plan and budget according to the applicable law provided in Article 4, paragraph 1. Voting rights, competence, and procedure are also governed by this law.

Upon the entry into force of this agreement, the Reformed Parish of Moutier shall have the right to elect its own authorities and members to the Assembly of the Evangelical Reformed Church of the Republic and Canton of Jura according to the applicable law provided in Article 4, paragraph 2. These authorities may take office at the earliest on the date of the transfer. Voting rights, eligibility, competence, and procedure are also governed by this law.

Subject to paragraph 2, the members of the authorities of the Reformed Parish of Moutier shall continue their mandate and are deemed validly elected under the law of Jura until the end of their current term at the date of transfer.

The present agreement enters into force on January 1, 2025.