Implementing Regulation of the Act on Intermunicipal Financial Equalization (RLPIV) - Tax Assessment Rates and Tax Revenues (RLPIV)

1. Tax coefficients are based on municipal tax decrees approved in accordance with the provisions of the Act of December 5, 1956, on municipal taxes [B].

2. Tax revenues are primarily based on municipal data held by the General Directorate of Taxation (DGF).

3. The department in charge of municipal finances [C] (hereinafter referred to as the department) collects other necessary data from the municipalities.

4. It decides on requests for corrections of data already available to the DGF.

1. The population used for the calculations of equalization and the distribution of cantonal bills is the permanent resident population as of December 31 of the year in question, as established by Statistics Vaud based on the Cantonal Registry of Persons.

1. The productive area of each municipality corresponds to the total area of residential and infrastructure surfaces, agricultural surfaces, and forested surfaces according to the Swiss land area statistics (AREA) maintained by the Federal Statistical Office.

2. The data valid as of December 31 of the fiscal year concerned by the final accounting shall prevail.

1. The percentage of the territory of each municipality with a slope equal to or exceeding the threshold set by law is determined by the General Directorate of Territory and Housing based on the data from the 2021 swissALTI3D digital elevation model, provided by the Federal Office of Topography.

2. Lakes are not taken into account, and the percentages are rounded to one decimal place.

3. The reference data are from 2020. They are not updated.

1. The number of individuals comprising the population residing at altitude is determined by Statistics Vaud based on the population defined in Article 2 and the geodata of the Federal Statistical Office.

2. Persons domiciled in a municipality, but whose exact place of residence is unknown, are deemed to reside at the altitude of the central coordinate of said municipality.

3. The data are updated annually, concurrently with those relating to the permanent resident population.

1. The number of students from each municipality is determined by the school census established by the General Directorate of Mandatory Education and Specialized Pedagogy (DGEO), according to its status on October 1st of the given year.

2. Students whose place of schooling is 2.5 kilometers or more from their home are counted as 1.15 in the calculation of the number of students in the considered municipality. This also applies to students for whom the distance from home to the place of schooling cannot be calculated if their home is located in a different locality than their place of schooling.

3. The distance between the home and the place of schooling is determined through a geostatistical calculation conducted annually by the DGEO, based on the shortest path that takes existing roads and pathways into account.

1. For the year in question, the amount of the municipal contribution to be compensated pursuant to Article 14 LPIV [A] corresponds to the sum of the budget for the year in question and the balance from the account of the previous year established by the transport companies for urban traffic lines according to the Law of December 11, 1990, on Mobility and Public Transport [D].

2. When determining the amount to be compensated, financial contributions obtained by the municipalities from third parties and invoicing between municipalities are not taken into account.

3. Data on municipal contributions to deficits of urban traffic lines are transmitted to the department by the General Directorate of Mobility and Roads based on official information provided by the transport companies.

1. The reference data (excluding tax rates and tax revenues) for the previous fiscal year are communicated by the department to the municipalities no later than the first week of March.

2. The municipalities have a period of fifteen days from the communication of these reference data to address any potential remarks to the department. The municipalities are informed if the initially communicated data undergo any corrections.

1. The provisional estimate for a given year (year N) is communicated to the municipalities no later than June 30th of the previous year (year N-1).

2. Subject to the exceptions provided in the articles below, the provisional estimate for year N is based on the municipal data from the final account of year N-2.

1. Municipalities that believe they have had extraordinary tax revenue in year N-2 have a deadline until April 15 of year N-1 to submit requests for adjustment (either upward or downward) of their income for the provisional calculation of year N.

2. The department decides on the municipalities' requests for adjustment. There is no right to the adjustment of municipal data used for the provisional calculation.

3. Requests submitted after the deadline specified in paragraph 1 will not be considered.

1. The projected amount of the contribution to social cohesion for the year N is based on its estimate as of June 23 of the year N-1.

2. This projected amount is not adjusted based on the budget adopted by the Grand Council.

1. The projected amount of the police invoice for year N is determined by applying the annual indexation provided for by Article 45, paragraph 1 of the LOPV [E].

1. The total amount of financial compensation provided for by Article 16 LPIV [A] for the forecast account of year N corresponds to that of the final account for year N-2.

2. This total amount is distributed among the municipalities based on the tax revenues provided for in Article 16 LPIV [A], determined in accordance with Article 1 of this regulation.

1. The amounts referred to in Article 19, paragraph 3 of LPIV [A] are index-linked on a provisional basis according to the Swiss Consumer Price Index for the month of April of the year N-1.

1. Quarterly installments are collected and paid based on the provisional account statement.

2. The billing and payments are managed by the department, which annually sets the payment and remittance deadlines and communicates them to the municipalities.

1. The draft final account for a given year (year N) shall be communicated to the municipalities no later than March 31 of the following year (year N+1).

2. The municipalities have 30 days to express their stance on the draft. As an exception, the department may extend this deadline.

3. After this period, the department notifies the municipalities of the final account. The municipalities then receive either an invoice with the balance due or a reimbursement of the overpayment.

1. Provisional data may be used in the absence of final data at the date of communication of the final statement. If discrepancies appear between provisional and final data, corrections shall be made according to the procedures set forth in Article 24 of the LPIV [A].

1. Late interest is calculated from the first day following the payment deadline for each installment or for the amount invoiced following the establishment of the final statement.

2. It is charged annually with the final statement.

3. Its rate is equal to that provided by the annual tax law for the year in question.

1. Upon a request made before the relevant due date and justified by valid reasons, the department may waive the charging of late payment interest.

2. Late payment interest that applies to ten days or less is not charged.

1. The 2025 advance payments are based on the tax revenues from the final 2023 assessment, minus any tax penalties and extraordinary revenues identified by the department.

2. The 2026 advance payments are based on the tax revenues from the final 2024 assessment, minus any tax penalties and extraordinary revenues identified in accordance with the process defined by Article 10 of these regulations.

1. The department is responsible for the implementation of this regulation, which comes into force on January 1, 2025.