1 The Confederation may at the request of one or more cantons support measures taken by these cantons to assist businesses that suffer particular hardship as a consequence of COVID-19 owing to the nature of their economic activity, in particular businesses connected with the event industry, travelling fairs, service providers in the travel industry, restaurants and hotels, and tourism businesses, provided the cantons making the following contributions to the funding.
- a.
- 50 per cent of the cost of the hardship measures funded with the first package of financial assistance amounting to 400 million francs;
- b.
- 20 per cent of the cost of the hardship measures funded with the second package of financial assistance amounting to 600 million francs;
- c.
- 33 per cent of the cost of hardship measures funded with the third package of financial assistance amounting to maximum 750 million francs.16
1bis A case of hardship under paragraph 1 arises where a business's annual turnover is less than 60 per cent of its multi-annual average. The entire asset and capital situation must be considered, together with the share of fixed costs that is not covered.17
1ter The granting of a hardship measure is conditional on the business that receives support not distributing or deciding to distribute dividends and shares of profits in the financial year concerned and not repaying or deciding to repay capital contributions.18
2 The reduced percentage contribution by a canton under paragraph 1 letter b becomes due for payment only if the canton has exhausted its share of the first package of financial assistance under paragraph 1 letter a. The percentage contribution by a canton under paragraph 1 letter c becomes due for payment only if the canton has exhausted its share of the second package of financial assistance under paragraph 1 letter b.19
2bis The provision of federal support is conditional on a business having been profitable or viable before the COVID-19 outbreak and not being entitled to other Covid-19 financial assistance from the Confederation. This financial assistance does not include short-time work compensation, compensation for loss of earnings or loans granted under the COVID-19 Financial Guarantees Ordinance of 25 March 202020 and the COVID-19 Financial Guarantees Ordinance of 25 March 202021.22
2ter If the activities of a business are clearly defined, it must be possible to grant different types of assistance, provided there is no overlap.23
3 The Confederation may pay non-repayable subsidies to the businesses concerned as part of a hardship scheme.
4 The Federal Council shall regulate the details in an ordinance; it shall consider businesses that achieved an average turnover in 2018 and 2019 of at least 50 000 francs.24
5 For businesses that are required to cease operating from 1 November 2020 for several weeks as a result of measures taken by the Confederation or the cantons to control the COVID-19 epidemic or whose operations are considerably restricted during this period, the Federal Council may relax the requirements that businesses must meet in order to file a claim under this Article.25
6 In addition to the financial assistance under paragraph 1, the Confederation may make additional contributions towards cantonal hardship measures taken by cantons particularly affected amounting to a maximum of 750 million francs without the cantons having to pay a share of these additional contributions. The Federal Council shall regulate the details.26