**Art. 1 : Regulations of the Roman Catholic Corporation of the Canton of Zurich concerning Building Cost Contributions to the Roman Catholic Parishes of the Canton of Zurich (Building Contribution Regulations)**

Based on Article 40 of the Church Order2, the Synod hereby issues the following regulations concerning building cost contributions to the Roman Catholic parish communities of the Canton of Zurich.

1 This Regulation governs the procedure for the disbursement of

**contributions towards building costs and contributions towards the**

**acquisition of buildings and land from the Central Fund.**

**2 Should ecclesiastical foundations or church building associations**

**act as the builder, this Regulation shall also be valid, provided that**

**the use of the buildings is contractually regulated by a resolution of**

**the Parish Assembly and the subsequent costs are borne by the**

**parish.**

Purpose associations of church parishes with a uniform tax rate and central tax collection are considered church parishes in the sense of these regulations.

Section 2: Contributions to New Buildings, Alterations, and Renovations

1 The corporation grants contributions towards the costs of eligible

New builds, extensions, conversions, and major renovations of churches and parish centers, the latter excluding furnishings, provided that the costs are financed entirely or in part by tax revenues.

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Construction Contribution Regulations

Approval of the

Vicar General

Contribution application

Review by

Central

Commission7

Rejection

of the contribution

application

2 Costs for dwellings of any purpose, including dwellings in parsonages, nursing homes, and care homes, are not eligible for contributions.

3 No contributions are granted for repairs that are part of ongoing building maintenance, nor for accumulations of repairs from different years.

4 Construction projects are eligible for contributions if their costs exceed the amount of CHF 200,000 or the revenue of 20% of the simple state tax.

For construction projects, the parish church, to the extent required by internal church law (Codex Iuris Canonici), must obtain the General Vicar's approval in advance.

1. Parish churches that wish to claim contributions towards construction costs must submit an application for contributions to the Central Commission before the decision is made by the parish assembly.

2. The application for contributions must contain

a. Proof of need, appropriateness, and proportionality of the construction project,

b. Project description and plans,

c. Cost estimate, structured according to the Building Cost Plan (BKP),

d. Financing plan,

e. Proof of compliance with the cantonal public procurement ordinance5.

1 The Central Commission examines the construction project and

decides in principle on the eligibility for contributions.

2 It may dispose of late-filed applications by not entering into them.

3 It may have the construction project assessed.

4 Costs not eligible for contributions are excluded – to the extent already

known at the time of application.

5 The decision is communicated to the parish, stating the

eligible construction costs and the approximate construction cost contribution,

as well as any construction costs not eligible for the calculation

of standard expenditure according to § 100 of the Financial Regulations.

If there is no sufficient need for a construction project

or if the costs are disproportionately high, the Central Commission

rejects the application for contributions.

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Construction Contribution Regulations

182.26

¹ If the Central Commission rejects an application for contributions, the parish can nevertheless carry out the building project, but must finance it out of its own funds following the rejection.

² In this case, the building and capital costs are not creditable for the determination of the standard expenditure of the parish according to § 100 of the Financial Regulations.⁷

¹ Subsequent amendments or extensions to a construction project must be communicated to the Central Commission without delay. They will be treated like the original project.

² Cost estimate overruns exceeding 10% or Fr. 100,000 must be reported to the Central Commission as early as possible and justified.

³ If the additional costs are not justified or the cost overruns are not sufficiently substantiated, they will not be considered in the calculation of the contribution.

Amendments and Cost Overruns

The construction cost contributions to tax associations can be offset

by an annual lump sum, which the Synod determines within the framework Possibility of Lump-Sum Payment

of the budget.

1. After completion of construction, the construction cost statement prepared according to the construction cost plan CRB (Swiss Center for Rationalization in Construction) must be submitted to the Central Commission.

**2. Before submission, the construction cost statement must be reviewed and approved by the audit commission responsible for the parish. The resolution of the audit commission must be attached to the construction cost statement.**

**3. The Central Commission reviews the construction cost statement and excludes costs that are not eligible for contributions.**

**4. The Central Commission may request additional documents.**

Based on the construction accounting, the Central Commission determines the definitive construction cost contribution and communicates it to the parish.

Definitive Contribution

¹ If the amount estimated by the Synod for construction cost contributions is not sufficient, the Central Commission may postpone the payment of the contribution without interest consequences. Contributions will first be paid to church communities that receive financial equalization contributions.

² If a church foundation or a church building association acts as the client, the payment will be made to the church community for onward transmission to the client.

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Construction Contribution Regulations

Advance payments

Costs not eligible for contributions

Deductions

Contribution amount

The Central Commission may, upon request and in proportion to the incurred costs, make advance payments, which as a rule shall not exceed two-thirds of the estimated contribution.

For the calculation of the contribution, the following are not considered

a. Acquisition of land, to the extent that it is not used for buildings

eligible for contributions,

b. Premises not intended for the purposes of the respective church

parish and proportionate land, development,

and installation costs,

c. Premises, facilities, and equipment that do not correspond to an

urgent need, as well as artistic

embellishments, plantings, and outdoor facilities that exceed the

usual standard,

d. Land and construction interest,

e. Attendance fees and travel expenses, expenses for foundation laying,

topping-out ceremonies, and inaugurations, legal and litigation costs, advertisements,

and voting instructions,

f. Organ constructions and bell ringing not proportionate to the church building.

Contributions from other public goods, such as political

municipalities, monument preservation, etc., will be deducted from the eligible costs.

Building Contribution Regulation

**182.26**

1 The calculation of the contribution is based on the amount of church tax

of the parish, averaged over the last five years prior to the occupancy of

the building. The year of occupancy is included in these five years.

2 The contributions are calculated according to the following scale

Applicable Tax Rate | Contribution Rate

--- | ---

below the weighted cantonal average | 3%

weighted average plus 0–0.99% | 5%

weighted average plus 1–1.49% | 8%

weighted average plus 1.5–1.99% | 11%

weighted average plus 2–2.49% | 14%

weighted average plus 2.5–2.99% | 17%

weighted average plus 3% and more | 20%

1. Reimbursement of Building Contributions Upon Sale or Misuse

Upon the sale of buildings for which building contributions have been granted, or upon their use for non-eligible purposes, the contributions granted within the last 20 years prior to the sale or misappropriation of purpose must be reimbursed to the corporation.

2. If a replacement is immediately procured for a sold or misappropriated building, and this replacement serves the original purpose of the eligible building, the contribution is only to be reimbursed insofar and to the extent that the replacement is less expensive.

3. Section: Contributions to the Acquisition of Buildings and Land

The costs for the purchase of buildings for use in the sense of contributions

as per § 4 of these Regulations, as well as for the acquisition of land

rights for the construction of a church or a parish center, are considered

eligible for contributions.

Buildings and

Land

Exchange of Buildings and Land

For the exchange of buildings and land, contributions are measured by the resulting burden on the parish. No contributions are levied for transfers of objects from financial assets to administrative assets.

Parish churches wishing to claim contributions must submit a request for contributions to the Central Commission before the resolution is passed by the parish assembly, including the following information and documents

a. Location, size, and purchase price of the property

b. Justification of necessity and intended purpose

c. Financing plan

d. Site plan (cadastral map)

e. Land register extract

Eligible for contribution is the notarized purchase price, plus any property gains taxes assumed by the buyer.

For the rest, contributions towards the acquisition or further exchange of buildings and land are to be treated as construction cost contributions. The relevant provisions are to be applied mutatis mutandis.

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Section 4: Final Provisions

Amendment of previous law

With the entry into force of these regulations, §§ 13–35 of the Regulations on Financial Equalization of the Roman Catholic Corporation of the Canton of Zurich of September 25, 1986 are repealed.

Entry into force

tretens.

1 OS 61, 517.

2 LS 182.12.

3 LS 182.21.

4 LS 182.25.

5 LS 720.11.

6 In force since 1 January 2007.

7 Version in accordance with B of 12 April 2018 (OS 73, 429; ABI 2018-06-08). In force

since 1 January 2019.

6