§ 105 Fire Protection Act (FSG) - Calculation of the Substitute Payment

1. The substitute levy is assessed by the municipality. Within the minimum and maximum amounts as per § 104 paragraph 1, it amounts to between 1.5 and 6 per mille of the income taxable in the Canton of Lucerne. The levy for persons living in a joint marriage or in an unseparated registered partnership is levied once based on the joint income.

2. If a person living in a joint marriage or in an unseparated registered partnership performs fire service or is not obliged to serve in the fire brigade, the substitute levy amounts to one third of the ordinary rates.

3. The local municipality sets the rate according to paragraph 1.

4. Additionally, the provisions of the Tax Act concerning state taxes are to be applied mutatis mutandis.

5. The proceeds from the substitute levy are to be used for fire and firefighting services.

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