The Federal Authorities
of the Swiss Confederation

Section 8: Distribution of Revenue from the Tax
< Art. 22b Defect in submission of VOC balance sheet
> Art. 23a Organisation

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:

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

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

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

6 The insurers shall distribute the annual revenue to the persons they insure by deducting it from the insurance premiums due in the distribution year. Persons who are insured for only part of the distribution year shall be entitled to a deduction pro rata temporis.

7 The annual revenue shall be paid to the insurers on a pro rata basis by 30 June of each year of distribution. The calculation of the share of the revenue paid to each insurer is based on the number of persons fulfilling the conditions set out in paragraph 5 as of 1 January of the year of distribution. The difference between the share paid out and the sum of the amounts actually distributed shall be settled the following year.

1 Amended in accordance with 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

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