Compulsory military service levy

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The military service exemption tax , even military substitute tax called (colloquially military service replacement called) is a tax under the laws of the Swiss Confederation .

The replacement tax only applies to male Swiss citizens up to the end of the year in which they turn 30, provided that they have not fully fulfilled their overall service obligation by then. Unfit for work pay the full fee up to the age of 30. The mandatory replacement period has been in effect since January 1, 2019 and applies from the 19th to and including the 37th year of age. During this time, a maximum of 11 replacement taxes will be charged.

Constitutional basis

The compulsory military service levy is described in Art. 59 Para. 3 of the Federal Constitution of the Swiss Confederation: Swiss citizens who do neither military nor alternative service owe a levy. This is levied by the federal government and assessed and collected by the cantons. Alternative service means community service .

Assessment and classification

The assessment is based on the taxable income of the direct federal tax. You have to pay 3 percent of the taxable annual income. However, since January 1, 2010, the minimum tax has been CHF 400 .

Number of service days per year

Since January 1, 2010, the rule has been that a person who has worked no or only an insufficient number of days of service in a calendar year by the end of the year is liable for the full annual contribution. The number of credited service days is close to the target number. With a WK obligation of 19 days, 14 days of service will trigger a full annual fee. When performing community service, an annual deployment of 26 days must be performed, otherwise the full fee is due.

Gradation according to working days

According to Art. 19 WPEG, the substitute tax is reduced according to the total number of days of service that the person liable to pay compensation has had up to the end of the substitute year. The reduction is one tenth for 50 to 99 days of military service (75 to 149 days of civil service) and a further tenth for every 50 additional days of military service (75 days of civil service).

Exemption from the compulsory military service levy

Article 4 WPEG provides for an exemption from the obligation to pay compensation in the following cases:

  • if a certain minimum income is not achieved due to significant physical, mental or psychological disabilities
  • if the incapacity for service was pronounced as a result of a significant disability that triggered a disability pension
  • if the unfit for service is caused by damage to health in the military or community service
  • For federal parliamentarians and others who are exempt from personal service according to legislation

Anyone who has reached the age of 30 up to which the compulsory military service for members of the team and NCOs with the exception of senior NCOs lasts (30 years) is exempt from the obligation to pay compensation. Also exempt is anyone who has fulfilled the entire service obligation under military or civil service legislation. For postponers, the obligation to pay compensation lasts until the end of the year in which the 34th birthday is reached.

Judgment of the European Court of Human Rights

The European Court of Human Rights is of the opinion that the provisions of the law on substitute military service may run counter to the European Convention on Human Rights. In April 2009, she upheld the lawsuit brought by a diabetic who was willing to work, but was not admitted to the military.

As a countermeasure, the military administration is considering reintroducing the earlier auxiliary service, in which those unfit for regular military service could take on light office work.

Others

There are similar regulations in other countries.

Since around the beginning of 2012, Turkish men who are 30 years or older have been able to buy their way out of military service (15 months). Turks living abroad can also be completely exempted from military service in return for payment (30,000 Turkish Lira (around 12,200 euros)).

Web links

Individual evidence

  1. ↑ "Conscription for women expands the personnel pool" Neue Zürcher Zeitung of February 18, 2015
  2. ↑ loyalty, lobbying and pragmatism Neue Zürcher Zeitung on August 4, 2016
  3. ↑ Christian Keller: The tax ethics of SVP Grand Councilor Joël Thüring Basler Zeitung of August 5, 2016
  4. ↑ https://www.vbs.admin.ch/content/vbs-internet/de/die-aktuellsten-informationen-des-vbs/die-neusten-medienmitteilungen-des-vbs.detail.nsb.html/72183.html
  5. ↑ Unfit diabetics do not have to pay military service compensation
  6. ↑ Meier Thomas, Thoughts on the Compulsory Conscription Fee, in: Gredig Markus / Mahaim Raphäel / Meier Thomas / Melchior Riccarda / Stöckli Andreas (eds.), Peters Dreiblatt, Föderalismus, Grundrechte, Verwaltung, Festschrift for Peter Hänni on his 60th birthday, Bern 2010
  7. ↑ focus.de December 14, 2011: Turkey allows free purchases from military service
  8. ↑ Turkish military service