Important information for 2021:
Transitional provision - over 25 days of protection service in 2020 (COVID-19)
At the AdZS, which in 2020 regarding COVID-19 have completed more than 25 days of protection duty, Art. 5a Para. 3 of the
Conscription Compensation Ordinance are applied. This means that civil defense service days can be carried over to the following year.
Extension of mandatory protection service to 14 years
The extension of the compulsory protection service from 2021 has the following effects on the compulsory military service contribution:
The 11th compulsory military service levy is only charged provisionally so that the days that are still worked up to the 14th year of protective service can be taken into account for the calculation of the definitive assessment decision.
At its meeting on November 22, 2017, the Federal Council passed a series of ordinance revisions that specify the requirements of the new military law for the “Further Development of the Army” (WEA). They come into force on January 1, 2018, when the five-year implementation of the wind turbine begins. Please use the following link for this purpose.
IMPORTANT: The Federal Act on the Compulsory Conscription Fee (WPEG) came into force on 01.01.2019, applicable for the first time for the replacement year 2018. The Ordinance on the Compulsory Conscription Fee (WPEV) is still being revised.
Compulsory military service levy Replacements in cash / replacement levy = compulsory military service levy: Swiss citizens who do not or only partially fulfill their military obligation through service (military or community service) have to pay compensation in cash - military justice towards those performing the service. The compulsory military service levy is not a tax, but a substitute levy for a natural load that cannot be paid for whatever reason. The income flows into the general federal treasury without being earmarked for a specific purpose.
Unfit Swiss citizens who have been declared unfit for service for medical reasons and have not fulfilled their overall service obligation.
Not classified Swiss citizens who are not part of an army formation in Switzerland and who do not do community service in Switzerland - mostly due to their age.
Shifters Members of the armed forces or members of the community service who do not or only partially complete the military service or community service for personal, professional or health reasons.
UC dispensed From 2018, there will be a general compulsory service for military service personnel, so the obligation to pay compensation also applies to a UC dispensation.
Holidaymakers abroad A vacation abroad only leads to an obligation to pay compensation if the person subject to military service or the person subject to civil service does not thereby complete compulsory service. Those who go abroad without being raised from the age of 19 are also liable to pay compensation. The obligation to pay compensation exists for the first 3 years of the stay abroad (also applies to unfit, unclassified, UC dispensers). The conscription levy must be paid before departure. The holiday abroad is only granted after the replacement tax owed has been paid.
New citizens From the year after the year of naturalization - if no military or community service is performed - there is a general obligation to pay compensation for 11 years. Swiss citizens with acquired citizenship who have not yet paid 11 replacement dues to fulfill their entire military service under the previous law will be subject to reimbursement under the new law until they have paid a total of 11 replacement dues (at the latest, however, up to the age of 37). This applies to those born between 1981 and 1987.
Who pays the compulsory military service levy? Swiss citizens who do not or only partially fulfill their military service through personal service (military or civilian service) have to pay compensation in cash (see Article 1 of the Federal Act on Compulsory Military Compulsory Contribution (WPEG). or abroad that in the replacement year that corresponds to the calendar year:
have not been assigned to an army formation for more than six months and are not subject to compulsory civil service (see Art. 2 Para. 1 lit. a WPEG).
as conscripts do not do their military or community service (see Art. 2 Para. c (WPEG).
Innovations from 01.01.2019 (replacement year 2018): In general, there is an obligation to pay compensation between the ages of 19 and 37, up to a maximum of 11 replacement taxes. What is new is that the obligation to pay compensation for unfit and unclassified persons begins in the following year from the point at which they are recruited. The following applies to those who are fit: if the RS was not completed up to and including the age of 24, the first compulsory military service levy follows from the age of 25 - a total of 11 replacement levies then have to be paid. From the time the RS is completed, a WK must be completed every year; if this is not the case, a replacement tax must be paid.
I completed the recruiting school this year / I haven't been to recruiting or the recruiting school yet, why do I have to pay? As a rule, you have to complete the RS at the age of 20. You may have completed your RS when you were 21 years of age or later and your classification unit had already completed military service in the meantime. This means that you are behind with this military service and are therefore liable to pay compensation. If this is not the case, please send us your service booklet with an appropriate note. Compulsory service (military or community service) begins at the age of 20. As long as you have not yet passed the RS, you are not divided for more than 6 months and are therefore subject to compensation. If you have fulfilled your overall service obligation, you are entitled to a refund of the replacement tax paid. This still applies to all those born in 1997 and older, for all others from 01.01.2019 (born in 1998 and younger - replacement year 2018) the following applies - a postponement of the RS only necessarily leads to a replacement fee from the 25th year of age.
Is it still possible to take the RS after the age of 24? For all new citizens, dual citizens, volunteers, women, Swiss abroad and those who were registered in the federal system for the first time after the age of 24, there is the possibility of a written application for an "RS after the age of 25", with a precise reason why "late RS "(if possible with evidence) to be submitted to: Army personnel, Rodtmattstrasse 110, 3003 Bern.
How high is the compulsory military service levy? Basis? 3% of taxable income according to direct federal tax, but at least CHF 400. The replacement tax is levied on domestic and international income (in accordance with Article 13/1 of the Federal Act on Compulsory Military Service). If there is no direct federal tax, the assessment is based on a special replacement tax declaration.
Procedure in the event of an error in the assessment decision Within 30 days of the opening of the assessment decision, you can submit a written, justified and signed objection to the compulsory military service levy in Basel-Landschaft. If possible, evidence must be enclosed with the objection. You can also contact us in advance by phone.
Civil defense, military or civil service days on the invoice / assessment decision are incorrect. What should I do?
The (civil protection) service booklet or a document from the civil service office and the VV with a corresponding note must be sent to the compulsory military service charge administration in Liestal no later than 30 days after receipt of the assessment decision (VV) (!). This can also be communicated in advance by telephone and even if the invoice should be incorrect. Important: the 30 day objection deadline must be strictly adhered to. After that, complaints can no longer be accepted.
Refund (procedure for fulfilling the overall service obligation) / How can I make a refund claim? If you are of the opinion that you are entitled to a reimbursement, send your service booklet and your IBAN number (CH ... 19-digit number - bank data form) with a note to the conscription tax administration of the canton in which you are in the relevant replacement year were resident resp. have paid. If you have any questions, please include your current address and a telephone number in the letter.
Replacement exemptions / disability A replacement exemption is possible under certain conditions (e.g. disability). Your help is essential so that these clarifications can be dealt with swiftly. Enclose the relevant documents (e.g. pension decrees of the IV or SUVA) and always the service booklet with your application. For data protection reasons, we do not have access to medical documents, even if we have knowledge of a disability of the person liable for compensation. Please submit your objection within 30 days at the latest after receipt of the definitive assessment decision (the date of creation is decisive). We need the decision of the IV office and relevant documents that indicate the type of disability so that we can process the objection.
I suffered an accident while doing military / community service, do I have to pay compulsory military service? Point out the damage to the health of the company by enclosing the service booklet. It will then be clarified whether the damage to health was caused by military or community service. Your letter will be checked on the basis of the documents at the military insurance company or the medical services division. If the accident, which for dispensation resp. You are not eligible for replacement and do not have to pay anything. On the other hand, in the event of a temporary worsening of a pre-existing or constitutional condition, the replacement exemption can only be granted for the duration of the worsening.
Do I have to pay a replacement tax if I stay abroad for a longer period? What if i don't pay? Yes, the substitute levy for conscripts who want to travel abroad is assessed before the start of the holiday abroad and is due for payment. The military administration / the district command only grants the foreign leave if the corresponding compulsory military service contributions have been paid in full. From 01/01/2019 or from the replacement year 2018, foreign holidaymakers will be liable to pay compensation from the age of 19, regardless of the time of recruitment. If the stay abroad is commenced without payment of the conscription compensation or without military leave, the compulsory military service tax administration has the option of having passports and documents blocked.
I would like to buy back an old certificate of loss, how do I proceed? You can settle an old debt at any time. If you are dealing with a more recent certificate of loss, please notify us (BL conscription fee) of your repurchase offer. If you have older (2 years and older) loss certificates that you would like to buy back, then send your buyback offer to the central loss certificate management in the canton of Basel-Landschaft, Bächliackerstrasse 2, 4401 Frenkendorf.