The SSO defines a number of points (PP) for each dental performance done, i.e., an extraction of a milk tooth corresponds to 8.5 tax points (PP). This number of points will be multiplied by the so-called tax point value (VPT). The tax point value can be different from dentist to dentist (normally between 3.10 and 5.80). That means if a dentist works for a tax point value of 4.0 he will earn by the extraction of a milk tooth 8.5 x 4 CHF = 34 CHF.
The tax point value applied in our orthodontic office is 3.10.