Military service exemption tax
Every citizen liable for military service who fails to meet, or only partially meets, his military obligations by completing military or civilian service, must pay the exemption from obligation to serve tax.
This obligation is valid both for Switzerland and abroad. Since 1 June 1974, however, Swiss expatriates only have to pay the exemption tax for the first three years of an uninterrupted stay in a foreign country. After that they are released from this obligation. If a Swiss national living abroad has previously spent time abroad these years will be counted against the three-year period. This means that, as a rule, Swiss citizens born abroad and liable for military obligations do not pay the exemption tax.
If dual nationals have their residence in their second country of origin, they are not required to pay the exemption tax if:
- during the year in question they have done their military service or completed a form of civilian service in that country, or
- if they have paid the relevant tax or
- If they have already completed their regular service in the army of their second country and remain at that army’s disposal.