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

This agreement outlines the principles of taxation and ensures the taxation and collection of tax installments following the transfer of the municipal commune of Moutier (hereinafter referred to as "the commune of Moutier") into the Republic and Canton of Jura (hereinafter referred to as "the canton of Jura") on January 1, 2026.

1. The transfer of the municipality of Moutier is treated for tax purposes as a transfer of domicile or headquarters from the canton of Bern to the canton of Jura. The rules of the Federal Act of December 14, 1990, on the Harmonization of Direct Cantonal and Communal Taxes (DTHA) and the jurisprudence of the Federal Court concerning intercantonal changes of domicile or headquarters apply.

2. The necessary information may be transmitted within the framework of administrative assistance between tax authorities.

1 The tax administration of the Canton of Bern exchanges with the tax administration of the Canton of Jura all necessary data for the collection of instalments and the taxation of taxable natural and legal persons in Moutier (both unlimited and limited).

2 Data concerning the official assessment of real estate located in the municipality of Moutier are also exchanged.

3 The tax administrations of the Cantons of Bern and Jura agree on the modalities of the exchange of data concerning the official assessment of real estate situated in the territory of the municipality of Moutier and which will be registered in the land register of the Canton of Jura.

1 The Canton of Bern grants access to its Nesko tax system to certain designated employees of the Canton of Jura by name. This access is limited to read-only rights and includes only the tax data necessary for the taxation of Moutier taxpayers due to the canton change.

2 Access to the Nesko tax system applications is granted for a duration of five years starting from January 1, 2025.

1 The tax administration of the Canton of Bern shall transmit to the tax administration of the Canton of Jura the other data necessary for taxation and collection in a digital format defined by mutual agreement between the tax administrations of both cantons.

2 This includes, in particular

a) the data from the tax register of individuals and legal entities subject to unlimited or limited taxation, as of January 1, 2025;

b) changes in the register of legal entities occurring between January 1 and December 31, 2025;

c) the data of individuals subject to withholding tax, as of June 30, 2025;

d) the official values of real estate located in Moutier, as of January 1, 2025;

e) the data for calculating tax prepayments, as of June 30, 2025.

3 The digital files containing all the data specified in paragraphs 1 and 2 must be deleted within five years after their transmission.

4 The municipality of Moutier shall report to the tax administration of the Canton of Jura the changes that occurred during the year 2025.

The paper documents that the tax administration of the canton of Berne will likely no longer need after the transfer of the municipality of Moutier to another canton will be handed over to the tax administration of the canton of Jura starting from January 1, 2026.

Each canton shall bear its own costs arising from the implementation of this agreement.

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