Section 8: Distribution of Revenue from the Tax
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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 The insurers 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.
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).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.