§ 106 Fire Protection Act (FSG) - Exemption from Substitute Payment

1. Exemption from the substitute levy is granted to those who are considered unfit for service due to a significant physical, mental, or psychological disability and who earn an annual income of less than 60,000 francs taxable in the Canton of Lucerne during the substitute year. For individuals subject to withholding tax, the relevant taxable annual income is determined based on a subsequent ordinary assessment.

2. Municipalities may exempt firefighters who have left active service after at least fifteen years of service from the requirement to pay the substitute levy, either fully or partially, in their fire service regulations.

3. Exemption from the substitute levy is granted upon application. The application for exemption from the substitute levy must be submitted in writing and with justification to the assessment authority. Any supporting evidence must be attached to the application.

4. Persons eligible for exemption are required, upon request from the assessment authority, to authorize all entities and individuals, particularly the IV Office Lucerne and the entities based in the Canton of Lucerne responsible for mandatory accident insurance under the Federal Law on Accident Insurance dated March 20, 1981, to provide the necessary information in writing for determining the exemption from the substitute levy.

5. If the required evidence under paragraph 3 is not submitted or the necessary authorizations under paragraph 4 are not granted, the claim for exemption from the substitute levy is forfeited. The assessment authority must inform about the impending forfeiture of the claim.

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