Summary
All Swiss men are required to perform military service or civil protection duties. Conscientious objectors to military service must instead complete a longer period in civilian service. Those who do not perform any form of service are required to pay an exemption tax. The vast majority of service days are directly related to Switzerland’s national security. For Swiss women, participation in the Armed Forces or civil protection is voluntary.
The Civic Duty Initiative proposes that all Swiss citizens be required to perform community or environmental service. Its aim is to promote the common good through a form of civic duty, extending the current service obligation to include women. This service should be performed either in the military, in civil protection, or through an equivalent citizen-based service, provided that the required personnel levels for the Armed Forces and civil protection are guaranteed. The initiative seeks to broaden the definition of national security by highlighting mandatory service in areas such as climate protection, food security and caregiving. As with the current system, those who do not serve would be required to pay a tax. Universal mandatory service would double the number of citizens recruited, leading to proportionally higher costs for the federal government, cantons and the economy.
Summary
Switzerland is committed to reducing its greenhouse gas emissions to net zero by 2050 – a goal approved by the electorate. To support this, the federal government currently allocates around CHF 2 billion annually to climate-related measures. These funds are primarily raised through consumption-based taxes on thermal and motor fuels.
The initiative proposes increasing funding for climate policy by introducing a federal inheritance and gift tax. While such taxes have so far only been levied by cantons and communes, the proposal would add a federal tax of 50% on estates and gifts, with the first CHF 50 million exempt. Two-thirds of the revenue would go to the federal government and one-third to the cantons. According to the initiative text, the revenue from the new estate and gift tax must be used “to combat the climate crisis in a socially just manner and to restructure the economy as a whole as necessary to achieve this goal”.