§ 104 Fire Protection Act (FSG) - Substitute Payment

1. Individuals subject to fire service duty who do not perform fire service must pay an annual fire service substitute fee in their municipality of residence, which shall not exceed 500 Swiss francs but shall be no less than 50 Swiss francs, regardless of income.

2. Anyone who is exempted from fire service during the year is liable for the substitute fee starting from the following year.

3. If the conditions for exemption from the substitute fee arise during the year, the substitute fee is waived from the following year.

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