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Swiss men who do not perform military or civilian service are required to pay Military Service Exemption Tax.
The length of time a person is subject to the tax depends on the general length of military service. A person is subject to the tax from the beginning of the year in which they reach the age of 19 and lasts, for those deemed unfit to perform military service or not assigned to a military unit, until the end of the year in which they reach the age of 37. During this period of time, 11 annual taxes are payable, at most, for those who are unfit for service.
Civil defence service is deducted from the annual military service exemption tax. Every day worked for civil defence reduces the military service exemption tax by 4 per cent.
The Military Service Exemption Tax amounts to 3% of your taxable income for the purpose of direct federal tax each year (see your tax return), or a minimum of CHF 400.
If you subsequently perform the military or civilian service to which the exemption applies, you may, after completing service duties in full, claim a refund of the exemption tax. This right lapses five years after the duty to perform service ceases to apply. The application for a refund must be sent to the relevant cantonal office responsible for Military Service Exemption Tax. No interest is paid on refunded tax.