In Switzerland, male citizens are required to serve in the military or civilian service. Those who do neither military nor civilian service must pay a substitute tax.
Only people with a significant disability are exempt from this requirement.
If you have postponed your refresher course and because of this have not completed your full service term by the end of the year, you are also required to pay the Military Service Exemption Tax. However, you can apply for a reimbursement as soon as you have completed your service term. You do not need to apply for reimbursement with your cantonal office immediately, but must do so at the latest within five years after you have been discharged from military service.
The obligation to pay the exemption tax starts at recruitment (between 19 and 25 years old) and ends at age 37.
Anyone who does not serve in the military or civilian service during this time must pay the tax for up to eleven years during this period
The Military Service Exemption Tax is set at 3% of your taxable income per year as calculated for direct federal tax, or at least CHF 400.
If you serve in the civil protection service, you will receive a 4% discount per service day.