Intercommunal Financial Equalization Regulation (IFER) (RPI)

1 Cantonal tax revenue, per municipality, for a given year comprises the following components

a) the revenue from assessments issued for natural persons, including inter-municipal allocations, for that year;

b) the revenue from assessments issued for legal entities, including inter-municipal allocations, for that year; [3]

c) the revenue from withholding tax for that year;

d) …; [4]

e) the equalization contribution for fiscal capacity for that year;

f) for taxpayers under letters a and b for whom the assessment for that year has not yet been issued, the last available assessment issued at most within 8 years preceding the assessment year shall be taken into account. [5]

**2 To the amount referred to in para. 1, the difference resulting from the recalculation of assessments for the preceding 5 years shall be added for each municipality. [6]**

**3 Municipalities may request, by the end of April, the deduction of proven losses incurred in the year preceding the assessment, for the amount exceeding 0.5% of the previous cantonal tax revenue. [7]**

[3] Sub-para. amended by R 3.3.2009; in force since 6.3.2009 - BU 2009, 134.

[4] Sub-para. repealed by R 13.9.2022; in force since 16.9.2022 - BU 2022, 222; previous amendment: BU 2009, 134.

[5] Sub-para. amended by R 11.12.2025; in force since 1.1.2026 - BU 2025, 350.

[6] Para. introduced by R 10.4.2018; in force since 13.4.2018 - BU 2018, 133.

[7] Para. introduced by R 10.4.2018; in force since 13.4.2018 - BU 2018, 133.

[8] The yield from the cantonal tax for a given year, as thus defined, serves as a component of the yield from fiscal resources for the same year and as a basis for calculation, in particular for determining the communes' contributions to the burdens relating to

a) the Law on the salaries of state employees and teachers (Art. 34) of the second subsequent year;

b) expenses for health insurance, OASI, DI, and supplementary OASI/DI benefits of the second subsequent year;

c) the Law concerning the promotion, coordination, and subsidization of social activities for the elderly (Art. 6a) and the contribution relating to the Law on home care and assistance (Art. 35), of the second subsequent year.

[8] Art. amended by R 3.3.2009; in force from 6.3.2009 - BU 2009, 134.

[9] The assessment of the cantonal tax revenue for a specific year is carried out by the Section of Local Authorities in the third subsequent year through the Division of Taxation with the collaboration of the municipalities.

[9] Art. modified by R 3.3.2009; in force since 6.3.2009 - BU 2009, 134.

The revenue from municipal tax resources for a given year includes the following components

a) the revenue from the cantonal tax of the municipality for that year;

b) the revenue from the municipal personal tax for that year;

c) the revenue from the municipal real estate tax for that year.

d) ... [10]

[10] Letter repealed by R 13.9.2022; in force since 16.9.2022 - BU 2022, 222; previous amendment: BU 2009, 134.

The revenue from tax resources, as thus defined, is used for the calculation of

a) the contribution of municipalities three years later to the equalization fund; [11]

b) the per capita tax resources as component a) of the financial capacity index referred to in Art. 9 of the law.

[11] Subpara. amended by R 3.3.2009; in force from 6.3.2009 - BU 2009, 134.

[12] The assessment of the revenue from municipal tax resources for a given year is carried out in the third subsequent year by the Section for Local Authorities.

[12] Art. modified by R 3.3.2009; in force since 6.3.2009 - BU 2009, 134.

[13] 1 The population used for the purposes of this Law is the permanent resident population as of December 31; this is first used for the data of the year 2011.

2 As a general rule, it must be used for financial purposes.

3 The Cantonal Statistical Office is responsible for its annual publication in the Official Gazette (hereinafter OG).

4 For the years prior to 2011, the data relating to the financial population shall apply.

[13] Art. modified by R 15.5.2012; in force since 18.5.2012 - OG 2012, 191; previous modification: OG 2011, 119.

1 The revenue from fiscal resources, determined according to Art. 4 and used for the calculation of the equalization contribution for a given year, does not include, in the cantonal tax revenue, the equalization contribution for that year.

2 The per capita fiscal resources are calculated by dividing the five-year arithmetic mean of the fiscal resources by the five-year arithmetic mean of the permanent resident population as of December 31; Art. 7 para. 4 is reserved. For both factors, the values from four years prior up to eight years prior to the year for which the equalization contribution is calculated are considered. [14]

3 The contribution is valid for the year following the one in which it is calculated. [15]

Average municipal multiplier (MCM) and coordinated municipal multiplier (MCC) [16]

(Art. 7 L)

[14] Para. amended by R 4.6.2025; in force since 1.6.2025 - BU 2025, 118; previous amendments: BU 2009, 134; BU 2012, 91.

[15] Para. amended by R 4.6.2025; in force since 1.6.2025 - BU 2025, 118.

[16] Marginal note amended by R 4.6.2025; in force since 1.6.2025 - BU 2025, 118.

[17] **1 The average municipal multiplier is calculated by multiplying the cantonal base tax revenue of each municipality by its respective tax multipliers and dividing the total sum by the total cantonal base tax revenue of the municipalities. [18]**

**2 The base tax revenue is composed of the cantonal revenue from natural persons and the cantonal revenue from legal entities.**

**3 For the equalization contribution of a given year, the average municipal multiplier is calculated using the tax multipliers from two years prior and the cantonal base tax revenue from five years prior. [19]**

**4 The average municipal multiplier, as a parameter for calculating the equalization contribution, is used rounded to the nearest whole number.**

**5 Each year, the Section for Local Authorities publishes the average municipal multiplier in the Official Gazette, valid as a parameter for calculating the equalization contribution due two years later. The Official Gazette also publishes the correspondence scale between the coordinated municipal multiplier and the percentage of entitlement to the equalization contribution for beneficiary municipalities (Art. 5 para. 1 of the Law) and the correspondence scale between the coordinated municipal multiplier and the weighting coefficient of the fiscal resource surplus used for calculating the equalization contribution owed by paying municipalities (Art. 6 para. 1 of the Law). [20]**

**6 The coordinated municipal multiplier for the calculation of the equalization contribution referred to in Articles 5 and 6 of the Law is that of the year preceding the year for which the contribution is to be calculated. [21]**

**7 For the purposes of this regulation and the related law, the term "coordinated municipal multiplier" refers to that defined in Art. 177 para. 6 of the Municipal Organic Law of March 10, 1987. It is calculated annually by the Section for Local Authorities and published in the Official Gazette as soon as possible based on the multipliers of a given year and the ascertained cantonal base tax revenues from three years prior. The coordinated municipal multiplier is rounded to the nearest whole number. [22]**

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[17] Art. modified by D. 15.5.2012; in force from 18.5.2012 - OG 2012, 191; previous modification: OG 2009, 134.

[18] Para. modified by D. 4.6.2025; in force from 1.6.2025 - OG 2025, 118.

[19] Para. modified by D. 4.6.2025; in force from 1.6.2025 - OG 2025, 118.

[20] Para. modified by D. 4.6.2025; in force from 1.6.2025 - OG 2025, 118.

[21] Para. modified by D. 4.6.2025; in force from 1.6.2025 - OG 2025, 118.

[22] Para. modified by D. 4.6.2025; in force from 1.6.2025 - OG 2025, 118.

[23] The Council of State, through the Section for Local Authorities, determines the equalisation contribution due to the beneficiary Municipality (Municipality with per capita fiscal resources less than 90% of the average), as follows

If: rf co + [(90% of rf ca) - rf co] x 20% > 70% rf ca

CL = [(90% of rf ca) - rf co] x 20% x pop. x coeff. art. 5 para. 1 law;

If: rf co + [(90% of rf ca) - rf co] x 20% < 70% rf ca

CL = [(rf ca x 70%) - rf co] x pop. x coeff. art. 5 para. 1 law

where

CL: equalisation contribution for year t0

rf co: average per capita fiscal resources of the Municipality for the five years from t -4 to t -8

rf ca: average cantonal per capita fiscal resources for the five years from t -4 to t -8

pop.: average permanent resident population as of December 31 of the Municipality for the five years from t -4 to t -8.

[23] Art. amended by R 4.6.2025; in force from 1.6.2025 - BU 2025, 118; previous amendments: BU 2005, 450; BU 2009, 134; BU 2011, 119; BU 2012, 191.

[24] The surplus of fiscal resources of paying municipalities (municipalities with per capita fiscal resources above average) is determined as follows

Srf: (rf co - rf ca) x pop.: coeff. Art. 6 para. 1 of the law

where

Srf: surplus of fiscal resources for the CL of year t0

coeff. Art. 6 para. 1 law: MCC - 0.4 x [(MCM + 15 %) - MCC].

[24] Art. amended by R 4.6.2025; in force from 1.6.2025 - BU 2025, 118; previous amendment: BU 2012, 191.

The withdrawal percentage results from dividing the total equalization contribution due to the beneficiary municipalities (Art. 10) by the total surplus of fiscal resources of the paying municipalities (Art. 11).

The contribution to be paid by the contributing municipalities is calculated as follows

CL = Surplus of fiscal resources (Article 11) x withdrawal percentage (Article 12)

[25] 1 To determine the clawback of the equalization contribution for a given year, the Local Authorities Section, in collaboration with the municipalities, analyzes and, if necessary, corrects the operating result by taking into consideration the following elements

a) the assessment of tax revenues;

b) any corrections to depreciation, if the rules governing them are not complied with;

c) the application of appropriate causal taxes and the collection of improvement contributions;

d) any investment expenditures accounted for as current operating expenses;

e) the amount of the budget surplus, clawing back 25% of the surplus exceeding the municipality's basic cantonal tax revenue;

f) other unusual accounting entries or expenses clearly aimed at worsening the current operating result.

2 The clawback is made only if the budget surplus, at the end of the year for which it is calculated, taking into account any corrections, exceeds 50% of the cantonal tax revenue.

[25] Art. modified by R 4.6.2025; in force from 1.6.2025 - BU 2025, 118; previous modifications: BU 2005, 450; BU 2011, 119; BU 2014, 527.

[26] 1 At least 50% of the amounts drawn down must be offset against the withdrawal requirement of the next contribution.

2 The reserve fund for the equalisation contribution may not exceed CHF 5 million.

[26] Art. introduced by R 1.3.2011; in force since 4.3.2011 - BU 2011, 119.

[28] **1 The Council of State shall determine the potential presence of tax multipliers kept artificially high, based on the following elements:**

– a budget surplus exceeding twice the basic cantonal tax revenue of the municipality as a result of repeated operating surpluses;

– the presence of negative public debt in the balance sheet;

– the failure to levy or an insufficient levy of user fees;

– the formation of unjustified provisions charged to the annual result;

– the recording of investment expenses as current operating expenses;

– any other circumstance tending to artificially worsen operating results. [29]

**2 The Council of State shall carry out verifications and calculations based on the latest available municipal accounts and, if applicable, shall notify the interested municipalities of its decision, which shall be applied to the contribution subsequent to its becoming final; the first financial statements that can be used are those for the year 2012.**

**3 The reduction shall, in principle, be calculated by translating the excess budget surplus, negative public debt, uncollected revenues, or unrecognized expenses into points of the coordinated municipal tax multiplier, with a maximum reduction of 10 points of the coordinated municipal tax multiplier.** [30]

**4 The reduction of the coordinated municipal tax multiplier, for beneficiary municipalities, is subsidiary to the recovery procedure referred to in Art. 5 para. 2 of the law; the two measures cannot be cumulative.** [31]

[28] Art. amended by Reg. 1.3.2011; in force since 4.3.2011 - BO 2011, 119.

[29] Para. amended by Reg. 4.6.2025; in force since 1.6.2025 - BO 2025, 118; previous amendment: BO 2016, 498.

[30] Para. amended by Reg. 4.6.2025; in force since 1.6.2025 - BO 2025, 118.

[31] Para. amended by Reg. 4.6.2025; in force since 1.6.2025 - BO 2025, 118.

[32] Every even year, valid for the two subsequent years, the financial capacity index is calculated, composed of five partial sub-indices defined as follows

a) revenue from fiscal resources per capita (triple value)

- fiscal resources from three years prior (compared to the year of calculation) (Arts. 4 and 5);

divided by

- the permanent resident population as of December 31 of three years prior (compared to the year of calculation) (Art. 7); [33]

b) revenue from federal direct tax (FDT) per capita (simple value)

- FDT is defined by the Federal Act on Federal Direct Tax of December 14, 1990;

- the assessment of FDT and the calculation of per capita revenue is carried out by the Federal Tax Administration;

- the FDT per capita is that of the last available taxation period;

c) percentage of taxpayers subject to FDT (simple value)

- number of individuals subject to FDT for the last available period;

divided by

- number of individuals subject to cantonal tax for the same period;

d) the coordinated municipal multiplier for the year of calculation. In cases of recent aggregation: the average coordinated municipal multiplier of the aggregated municipalities weighted by the last assessed base cantonal tax revenue; [34]

e) population evolution (simple value).

The following 3 factors are considered

- population growth 1850-1950;

- population growth 1950-1980;

- population growth 1980-last available year.

[32] Art. amended by R 1.3.2011; in force since 4.3.2011 - BU 2011, 119; previous amendment: BU 2009, 134.

[33] Sub-para. amended by R 21.11.2012; in force since 23.11.2012 - BU 2012, 542.

[34] Sub-para. amended by R 4.6.2025; in force since 1.6.2025 - BU 2025, 118; previous amendment: BU 2012, 191.

1 In cases prescribed by law, state subsidies to municipalities and their contributions to cantonal expenses are calculated according to the grouping of financial capacity indices into categories and zones. The categories and zones according to which municipalities are classified are as follows

a) financially strong municipalities category, upper zone: index over 105.00;

b) financially strong municipalities category, lower zone: index from 90.01 to 105.00;

c) financially medium municipalities category, upper zone: index from 75.01 to 90.00;

d) financially medium municipalities category, lower zone: index from 60.01 to 75.00;

e) financially weak municipalities category, upper zone: index from 45.01 to 60.00;

f) financially weak municipalities category, lower zone: index up to 45.00.

2 The financial strength index and its grouping into categories and zones, calculated every even year, take effect on January 1st of the following year. [35]

3 The financial capacity index is calculated by the Section for Local Authorities and published in the Official Gazette (FU).

[35] Par. amended by R 1.3.2011; in force since 4.3.2011 - BU 2011, 119.

[36] The reference multipliers are those of the year preceding the aid application, and the per capita fiscal resources are those from the last assessment. The multipliers must comply with the condition set forth in Art. 14 para. 3 of the law at least until and including the year following the completion of the works that benefited from the aid.

[36] Art. modified by R 4.6.2025; in force from 1.6.2025 - BU 2025, 118; previous modifications: BU 2005, 450; BU 2011, 119; BU 2012, 191.

1 The application may be submitted by the municipality either after a vote by the communal legislative body or as a preventive measure. In the first case, the application must be accompanied by the project plans, the cost estimate, the financial plan, the municipal message, the reports of the commissions of the communal legislative body, and the extract from the minutes of the communal legislative body relating to the approval of the credit. In the case of a preventive request, the municipality shall attach to the application the documentation in its possession.

2 Each object requires a separate request.

[37] As a general rule, aid applications are considered for investments which, net of subsidies and contributions, entail a residual outflow exceeding the potential annual self-financing and exceeding CHF 200,000.–.

Investments financed through causal fees [38]

(Art. 14a para. 4 L)

[37] Art. amended by O 1.3.2011; in force since 4.3.2011 – OS 2011, 119.

[38] Marginal note amended by O 1.3.2011; in force since 4.3.2011 – OS 2011, 119.

1. Investment aid for services whose operating costs must be covered through the collection of user fees, such as the supply of drinking water, waste collection and disposal, and wastewater treatment, is calculated in such a way that operating expenses, including interest and administrative depreciation, can be financed through socially acceptable user fees.

2. The municipality is obliged to apply for all cantonal and federal subsidies and to levy the contributions provided for by current laws, which will be computed in the determination of investment aid.

3. The Local Authorities Section determines the aid by computing appropriate user fees, following verification of the amount of the investment expenditure, subsidies, and contributions, in collaboration with the competent cantonal offices. [39]

[39] Para. amended by R 20.12.2005; in force since 23.12.2005 - BU 2005, 450.

[40] 1 In deciding on aid, the Council of State takes into account the mandatory nature, urgency, and public interest of the investment.

2 The calculation of aid is based on the following parameters

- the net investment for the work for which aid is requested;

- the potential annual self-financing equal to 15% of tax revenues and the geographical location contribution;

- the total self-financing equal to the potential annual self-financing multiplied by the coefficient resulting from the ratio between the net investment per capita for the work for which aid is requested and the average cantonal net investment per capita determined by the Section for Local Authorities through municipal financial statistics. The aforementioned coefficient is set at a minimum of 1 and a maximum of 6;

- the aid is generally equal to the difference between the net investment and the computable self-financing, considering a maximum of 90% of the net investment as provided for by Art. 14 para. 4 of the law;

- in determining the aid, any other elements that may significantly affect the municipality's financial situation are taken into account.

[40] Art. amended by R 1.3.2011; in force since 4.3.2011 - BU 2011, 119.

1 The Council of State reserves the right to examine projects for which investment aid is requested also from the perspective of frugality and economy.

2 The department plans, in collaboration with the municipality and the competent cantonal offices, a temporal breakdown of investment expenditures that is sustainable for municipal finances and compatible with the availability of the equalization fund.

[41] Aid cannot be granted for works already started, except in cases of absolute urgency; in these cases, the municipality is issued an authorization to begin works in advance, which does not confer a right to the granting of the aid.

[41] Article amended by R 1.3.2011; in force since 4.3.2011 - BO 2011, 119.

[42] The following municipalities benefit from the contribution for burdens related to geographical location

Mendrisio District: Breggia and Castel San Pietro (limited to the hamlets of Monte, Casima, and Campora).

Lugano District: Alto Malcantone, Aranno, Arogno, Bioggio (limited to the hamlet of Iseo), Cademario, Capriasca, Lema (limited to the hamlet of Miglieglia), Lugano (limited to the areas of the former municipalities of Bogno, Certara, Cimadera, and Valcolla), Monteceneri (limited to the hamlet of Medeglia), and Val Mara (limited to the hamlet of Rovio).

Locarno District: Centovalli, Gambarogno (limited to the hamlet of Indemini), Mergoscia, Onsernone, and Verzasca.

Vallemaggia District: Avegno Gordevio, Bosco Gurin, Campo Vallemaggia, Cerentino, Cevio, Lavizzara, Linescio, and Maggia.

Bellinzona District: Bellinzona (limited to the areas of the former municipalities of Pianezzo and Sant’Antonio) and Isone.

Blenio District: Acquarossa, Blenio, Serravalle.

Leventina District: Airolo, Bedretto, Dalpe, Faido, Giornico, Personico, Pollegio, and Quinto.

[42] Art. amended by R 4.6.2025; in force from 1.6.2025 - BU 2025, 118; previous amendments: BU 2005, 450; BU 2011, 119; BU 2017, 207 and 311.

28 ... [43]

[43] Art. repealed by R 1.3.2011; in force from 4.3.2011 - BU 2011, 119.

[44] 1 The municipalities listed in Art. 25 receive a pro-rata share of the total contribution amount according to Art. 15 para. 1 of the Law, calculated by multiplying the surface area percentage by its altitude factor.

Calculation of the surface area percentage of the beneficiary municipality or beneficiary municipal district according to Art. 25 (hereinafter BM)

where

p k = surface area percentage of the BM

sen k = net buildable area of the BM in ha including zones for equipment and public buildings (weighting 70%)

sba k = wooded areas and useful agricultural areas of the BM in ha (20%)

si k = unproductive areas of the BM in ha (10%)

= net buildable area of all BMs in ha, including zones for equipment and public buildings

= wooded areas and useful agricultural areas of all BMs in ha

= unproductive areas of all BMs in ha

furthermore: the subscript «k» indicates the BM for which the calculation is performed

the subscript «i» indicates a municipality within the set of BMs

Calculation of the altitude of the BM

where

a k = altitude of the BM

H k = altitude of the highest inhabited settlement

h k = altitude of the lowest inhabited settlement

Calculation of the altitude factor of the BM

where

f k = altitude factor of the BM

A max = = altitude of the highest BM

A min = = altitude of the lowest BM

Calculation of the recurring contribution for the geographical location of the BM

where

LocGeo k = recurring contribution for the geographical location

of the BM (rounded to CHF 1000)

M = available amount according to Art. 15 para. 1 L

(rounded to CHF 1000).

2 The data relating to the net buildable area are those processed by the Spatial Development Section of the Department of the Territory; those relating to other areas are provided by the Federal Statistical Office in the "Surface Area Statistics". These data are published in the Ticino Statistical Yearbook.

Altitudes are defined by the Local Authorities Section in collaboration with the municipalities.

3 The parameters used for calculating the contributions referred to in paragraph 1, excluding M, are updated every 4 years, in the years of the general municipal elections, for the first time in 2012. The same are notified to the beneficiary municipalities for any observations.

[44] Art. amended by R 26.10.2016; in force since 28.10.2016 - BU 2016, 430; previous amendments: BU 2005, 450; BU 2011, 119.

[45] 1 In the event of an aggregation between beneficiary municipalities, and until the recalculation provided for in Art. 29 para. 3, the contribution previously calculated for the aggregated municipalities shall be paid to the new municipalities.

2 In the event of an aggregation between non-beneficiary municipalities and beneficiary municipalities, the new municipality shall be entitled to the contribution relating to the territory of the former beneficiary municipalities. In the absence of statistical data for individual fractions, the latest available data relating to the former municipalities shall be maintained.

[45] Art. amended by R of 1.3.2011; in force since 4.3.2011 - BU 2011, 119; previous amendments: BU 2005, 450; BU 2008, 527.

1 The Cantonal Government is competent to decide on the intervention measures.

2 The intervention measures are proposed by the Intermunicipal Equalization Commission, through the Department of Institutions.

1. The Council of State appoints the commission every 4 years and designates its president and secretary.

The commission is composed of

a) 5 representatives of the municipalities;

b) 4 representatives of the State.

2. In the designation of the representatives of the municipalities, an equitable distribution between the municipalities that finance the equalization funds and the municipalities that benefit from them is taken into account.

The chairman of the committee also has the power

a) to call other persons to participate in the committee's work, when the opportunity arises and in an advisory capacity;

b) to arrange for inspections or off-site sessions, when individual cases require it.

[46] 1 The commission submits its opinion to the Council of State

a) for investment aid to municipalities according to Art. 14 of the Law;

b) on the endowment and financing of the equalization fund referred to in Art. 16 of the Law;

c) on other relevant issues concerning intermunicipal financial equalization.

2 The commission is also informed about the leveling contribution for fiscal capacity, the ranking of financial capacity indices, calculations relating to the recurring contribution for costs linked to geographical location, supplementary contributions, and the evolution of cantonal tax revenue.

[46] Art. amended by R 1.3.2011; in force since 4.3.2011 - BU 2011, 119.

1 During the year, the Canton and the municipalities, in accordance with Art. 16 para. 2 of the Law, shall make available to the equalization fund the amounts necessary to finance the year's expenditures. In determining the contributions of the Canton and the municipalities for the financing of the fund for a given year, the fund balance at the beginning of the year shall be taken into account.

2 Contributions and aid provided for in Articles 14 and 22 of the Law shall be drawn from the equalization fund. [47]

3 The coordinated municipal multiplier within the meaning of Art. 16 para. 2 lit. b of the Law is that of the year preceding the year for which the financing of the equalization fund is drawn. [48]

[47] Para. amended by R 15.5.2012; in force since 18.5.2012 - BU 2012, 191.

[48] Para. amended by R 4.6.2025; in force since 1.6.2025 - BU 2025, 118; previous amendment: BU 2012, 191.

[49] 1 Article 1 para. 2 shall apply gradually starting from the 2015 assessment; this shall be carried out without correction of previous assessments.

2 Corrections of previous assessments shall be introduced as follows

– 2016 assessment: corrections to 2015 revenue;

– 2017 assessment: corrections to 2015 and 2016 revenues;

– 2018 assessment: corrections to 2015-2017 revenues;

– 2019 assessment: corrections to 2015-2018 revenues;

– 2020 assessment: corrections to 2015-2019 revenues.

3 From the 2021 revenue assessment onwards, corrections to the 5 revenues preceding the year for which the assessment is carried out shall continue.

[49] Art. re-introduced by R 10.4.2018; in force since 13.4.2018 - BU 2018, 133; previous amendment: BU 2011, 119.

[50] For the equalization contribution for the year 2025, the provisions in force prior to the amendment of 4 June 2025 are applicable.

[50] Art. introduced by R 6.8.2025; in force since 1.6.2025 - BU 2025, 160.

[51] For the assessment of the communal cantonal tax revenue for the year 2023, the differences referred to in Art. 1 para. 2 are limited to recalculations of the preceding four years (2019−2022).

[51] Art. introduced by R 11.12.2025; in force from 1.1.2026 - BU 2025, 350.

The implementing ordinance of the law on inter-municipal compensation of August 24, 1988 is repealed.

This Regulation shall be published in the Official Bulletin of Laws and Executive Acts and shall enter into force on January 1, 2003.

Published in OB 2002, 445.