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| 5’000 – 9’999 | < 1’000 | 40 – 100 (10%) |
| 10’000 – 19’999 | < 2’000 | 125 - 250 (12,5%) |
| 20’000 – 29’999 | < 3’000 | 300 – 450 (15%) |
| 30’000 – 49’999 | < 5’000 | 525 – 875 (17,5%) |
| > 50’000 | 5’000 | > 1000 (20%) |
