1. État, peuple, "Authorities" 10. Constitution and Other Fundamental Acts

1. This agreement governs the modalities for adjusting the financial flows related to the transfer of the municipal community of Moutier (hereinafter: "the municipality of Moutier") into the Republic and Canton of Jura (hereinafter: "the Canton of Jura") as provided by the concordat on the transfer of Moutier, as well as the terms of their payment.

"Proportional Share" refers to the ratio between the permanent resident population of the municipality of Moutier as of December 31, 2025, and that of the canton of Bern on the same date.

1 As of the date of the transfer of the municipality of Moutier to the canton of Jura (hereinafter: "the date of the transfer"), the canton of Bern shall maintain a current account. The reciprocal claims between the cantons of Bern and Jura arising from this agreement shall be charged to this current account.

2 Each entry recorded in this current account shall be communicated to the Financial Service and the administrative unit of the concerned canton.

3 The balance of this current account shall be established quarterly on March 31, June 30, September 30, and December 31 of each year. The canton of Bern shall submit the statement to the canton of Jura for approval each time.

4 The debtor canton shall pay the compensation to the other party with a value date of four banking business days after the reference date.

5 This current account shall not bear interest and shall be closed on March 31, 2032.

1. The portion of the Canton of Bern's revenue from financial equalization and expense compensation due to the Canton of Jura under Article 21, paragraph 1, of the agreement on the transfer of Moutier is credited to its current account on June 30 and December 31 of each year, starting from December 31, 2026.

2. An advance payment is credited to the current account provided for in Article 3 as soon as the final population of the municipality of Moutier is known on December 31, 2025, but no later than October 31, 2026.

3. It corresponds to the portion due by the Canton of Bern to the Canton of Jura for the first half of 2026.

1 A proportional share of the net revenue from the withholding tax credited to the Canton of Bern in 2027 for the fiscal year 2026, as well as the net revenue from the additional withholding tax of the United States of America, is due to the Canton of Jura.

2 The proportional share is credited to the Canton of Jura no later than January 31, 2027.

1 From the date of transfer, the cantons of Bern and Jura undertake to update the inter-cantonal distribution key for regional railway lines relevant to the rail infrastructure fund (hereinafter: "the FIF").

2 From the same date and for a period of two years, a compensation for the contribution to the FIF is owed by the canton of Jura to the canton of Bern.

3 This compensation corresponds to the difference between the contribution to the FIF by the canton of Bern including the municipality of Moutier and a theoretical contribution from which the municipality of Moutier is excluded.

4 The canton of Bern invoices the canton of Jura for the annual amount due for October 31, 2026, and 2027.

5 Paragraphs 2 to 4 only take effect if the contributions of the canton of Bern and the canton of Jura to the FIF have not been adjusted by the Confederation following the transfer of the municipality of Moutier.

1 As long as the allocation key applied by the Confederation to the contributions stipulated by the federal law of March 22, 1985, concerning the use of the mineral oil tax with mandatory appropriation and other resources allocated to road traffic and air traffic, has not been adapted following the transfer of the municipality of Moutier, the canton of Jura is entitled, for a limited duration of five years from the date of the transfer, to a portion of the contributions paid by the Confederation to the canton of Bern.

2 This portion is calculated in accordance with the provisions of the federal ordinance of November 7, 2007, concerning the use of the mineral oil tax with mandatory appropriation and other resources allocated to road traffic.

3 It is calculated on the basis of an annual flat rate of 180,000 Swiss francs.

4 The portion stipulated in paragraph 3 is paid to the canton of Jura in installments

a) 70% in the first year;

b) 40% in the second year and the third year;

c) 28% in the fourth year;

d) 14% in the fifth year.

5 The amount is credited by December 31 of each year.

1 In the event of the distribution of profits by the Swiss National Bank accounted for in its balance sheet in 2025 and 2026 and paid to the cantons in 2026 and 2027, a proportional share of the amount paid to the Canton of Bern is due to the Canton of Jura.

2 Notwithstanding the definition provided in Article 2, the proportional share paid for the 2025 financial year of the Swiss National Bank during the year 2026 corresponds to the ratio between the permanent resident population of the Municipality of Moutier as of December 31, 2024, and that of the Canton of Bern as of the same date.

3 The amount is credited by May 31, 2026, and 2027.

1 As long as the allocation key applied by the Confederation has not been adjusted following the transfer of the municipality of Moutier, a proportional share of the heavy vehicle traffic-related annual performance fee is owed to the Canton of Jura.

2 The amount is credited by June 30, by September 30, and by December 31 of each year.

1 For two years from the date of the transfer, a proportional share of the subsidies paid by the Confederation to the canton of Bern for premium reductions according to the Federal Law of March 18, 1994, on Health Insurance is owed to the canton of Jura.

2 By way of derogation from the definition provided in Article 2, the proportional share paid for the year 2026 corresponds to the ratio between the permanent resident population of the municipality of Moutier on December 31, 2024, and that of the canton of Bern on the same date.

3 The amount is credited on March 31, June 30, and September 30 of each year.

The Canton of Bern guarantees to the Canton of Jura that no federal share for land improvements impacting the territory of the municipality of Moutier shall be adjusted as a result of its transfer to the Canton of Jura.

The Canton of Bern guarantees to the Canton of Jura that no financial support owed by the OTAS fund for the remediation of contaminated sites pursuant to the Federal Ordinance of September 26, 2008, on the Tax for the Remediation of Contaminated Sites will concern the territory of the Municipality of Moutier.

1 No compensation is owed between the Canton of Bern and the Canton of Jura concerning tuition for secondary schools, vocational schools, and higher education institutions.

2 The Canton of Jura is entitled, for four years starting from January 1, 2026, to a share of the lump-sum contributions to vocational training that the Confederation pays to the Canton of Bern.

3 The share provided for in paragraph 2 is paid to the Canton of Jura in a staggered manner

a) 100% in the first year;

b) 75% in the second year;

c) 50% in the third year;

d) 25% in the fourth year.

4 The amount is credited by June 30 and by December 31 of each year.

1 A proportional share of the profit from fiscal year 2025, distributed by the cooperative society SWISSLOS Intercantonal Lottery during the year 2026 to the canton of Bern, is owed to the canton of Jura.

2 The canton of Jura ensures that the share of the lottery profits is credited to the corresponding funds, in accordance with Jura legislation.

3 The amount is credited by September 30, 2026.

1 The integration package of the Confederation's asylum financing system collected by the Canton of Bern for individuals under the asylum domain who are taken over by the Canton of Jura as of January 1, 2026, is distributed between the two cantons.

2 For each person with a residence permit or provisional admission transferred to the Canton of Jura, the Canton of Bern shall pay a financial compensation of 6,000 francs to the latter.

3 The compensation provided for in paragraph 2 shall be credited by April 30, 2026.

1. The Canton of Bern shall pay the Canton of Jura a compensation of 40,324 francs for federal contributions to promote integration pursuant to Article 58, paragraph 3, of the Federal Act of 16 December 2005 on Foreign Nationals and Integration.

2. The compensation provided in paragraph 1 shall be credited until 30 April 2026.

3. In the event that federal contributions for promoting integration are extended by one year (year 2027) without taking into account the population of the Municipality of Moutier in the Canton of Jura, an additional amount of 20,162 francs shall be credited by the Canton of Bern to the Canton of Jura, until 30 April 2028.

The Canton of Bern guarantees to the Canton of Jura that no other program agreement impacting the territory of the Municipality of Moutier shall be amended following its transfer to the Canton of Jura.

This agreement enters into force on January 1, 2026.