The Federal Authorities
of the Swiss Confederation

Section 8: Distribution of Revenue from the Tax
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Art. 231

1 The insurers shall distribute the revenue from the tax to the population as instructed by and under the supervision of the Federal Office.

2 The distribution shall be carried out in the next year but one (the year of distribution) based on the annual revenue from the tax obtained in the year of collection.

3 The annual revenue from the tax corresponds to the revenue collected by 31 December including interest.

4 The insurers are as follows:

a.
insurers providing mandatory health insurance in accordance with the Federal Act of 18 March 19942 on Health Insurance (HIA);
b.
the military insurance fund in accordance with the Federal Act of 19 June 19923 on Military Insurance (MIA).

5 The insurers shall distribute the annual revenue in equal parts to all those who, in the year of distribution:

a.
are required to insure themselves in terms of the HIA or of Article 2 paragraph 1 or 2 MIA; and
b.
are domiciled or habitually resident in Switzerland.

6 Persons who are insured for only part of the distribution year shall be entitled to a deduction pro rata temporis.4

7 The insurers shall offset the amounts against the premiums due in the distribution year.5


1 Amended by No I of the Ordinance of 11 May 2011, in force since 1 Jan. 2012, with the exception of para. 7 first sentence, in force since 1 Jan. 2011 (AS 2011 1951).
2 SR 832.10
3 SR 833.1
4 Amended by Art. 137 of the CO2 Ordinance of 30 Nov. 2012, in force since 1 Jan. 2013 (AS 2012 7005).
5 Amended by Art. 137 of the CO2 Ordinance of 30 Nov. 2012, in force since 1 Jan. 2013 (AS 2012 7005).

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