Control parameters for the financial and burden equalization of the municipalities for the year 2026 - Disparity Equalization

1. The recoupment rate in the Disparities Equalization (DAQ) is 36 percent.

1. The Applicable Minimum Level of the Tax Capacity Index (TCI) or the Minimum Equipment Threshold (MET) is 91.

1. The minimum deviation from the median value (mAM) for road length per inhabitant is 1.50.

2. The maximum deviation from the median value (maxAM) for road length per inhabitant is 2.50.

3. The minimum deviation from the median value (mAM) for area per inhabitant is 1.50.

4. The maximum deviation from the median value (maxAM) for area per inhabitant is 2.50.

1. The minimum deviation from the median value (mAM) for the EL rate is 1.60.

2. The minimum deviation from the median value (mAM) for the foreigner rate is 1.60.

3. In the calculation of the foreigner rate, the following nationalities are not considered

a) German nationals;

b) Austrian nationals;

c) Liechtenstein nationals.

1. The percentage shares of the individual cities are

a)* for Solothurn: 52.25 percent;

b)* for Grenchen: 9.89 percent;

c)* for Olten: 37.86 percent.

1. The minimum deviation from the median value (mAM) for full-time equivalent jobs from certain industries in the secondary and tertiary sectors per inhabitant per municipality is 1.25.

2. The maximum deviation from the median value (maxAM) for full-time equivalent jobs from certain industries in the secondary and tertiary sectors per inhabitant per municipality is 3.00.

3. The minimum deviation from the median value (mAM) for taxable corporations, limited liability companies, and cooperatives headquartered in the respective municipality per inhabitant per municipality is 1.25.

4. The maximum deviation from the median value (maxAM) for taxable corporations, limited liability companies, and cooperatives headquartered in the respective municipality per inhabitant per municipality is 2.00.

1. The basic contributions for the various equalization burdens are

a) * for road length per capita in the geographic-topographic equalization: 5,500,000 Swiss Francs;

b) * for area per capita in the geographic-topographic equalization: 5,500,000 Swiss Francs;

c) * for the supplementary benefits ratio in the sociodemographic equalization: 5,000,000 Swiss Francs;

d) * for the foreigner ratio in the sociodemographic equalization: 5,000,000 Swiss Francs;

e) * for central burden compensation: 1,150,000 Swiss Francs;

f) * for an above-average number of jobs from certain economic sectors of the second and third sectors per capita in the labor market equalization: 19,080,000 Swiss Francs;

g) * for an above-average number of joint-stock companies, limited liability companies, and cooperatives headquartered in the respective municipality per capita in the labor market equalization: 2,120,000 Swiss Francs.

1. The contribution rate of the canton is 39.00 percent.

1. The executive council is entrusted with the execution.