Regulation on the Military and the Military Service Exemption Tax (MWR) (MWR)

1. This regulation implements the provisions of the Federal Act on the Army and Military Administration, the Military Criminal Code (MStG SR [321.0](https://db.clex.ch/link/Bund/321.0/en)), the Federal Act on Military Insurance, the Federal Act on the Substitute Duty for Military Service, and the Ordinance on the Obligation to Perform Military Service, insofar as the cantons are competent.

1. The Security Directorate supervises the enforcement of this regulation.

2. It performs the tasks assigned to it by this regulation.

1. The Office for Civil Protection and Military Affairs implements the federal legislation mentioned in Article 1, to the extent that the canton is responsible and unless the superior legislation and this regulation provide otherwise.

1. The Office for Civil Protection and Military Affairs enforces disciplinary fines pursuant to the Military Penal Code, insofar as the canton of residence has jurisdiction.

2. If the disciplinary fine is not paid, the Office for Civil Protection and Military Affairs converts it into detention.

3. The Office for Penal Execution enforces the detention outside of service on behalf of the Office for Civil Protection and Military Affairs (Art. 192 MPC). The provisions of the Ordinance on the Execution of Sentences and Measures (RB 3.9321) apply mutatis mutandis.

1. Against penal orders and orders converting fines into detention, the punished may file a written appeal with the Executive Council within ten days after the notification of the order.

2. The procedure is governed by the Ordinance on Administrative Justice (RB 2.2345), unless otherwise specified by federal law.

1. The duty of administrative assistance is governed by Article 24 WPEG.

1. The Appeal Commission is the Higher Court.

2. The procedure is governed by the Ordinance on Administrative Jurisdiction (RB 2.2345), unless otherwise determined by federal law.

1. Regular Prosecuting Authority within the meaning of Article 44 Paragraph 2 WPEG and Criminal Judge within the meaning of Article 44 Paragraph 4 WPEG is the competent District Court.

1. The Supreme Court is the cantonal insurance court within the meaning of the federal legislation on military insurance.

2. It adjudicates appeals that the federal legislation on military insurance assigns to the cantonal insurance court.

1. The procedure before the Supreme Court in military insurance matters is governed by the provisions laid down by the Ordinance on Administrative Justice (RB 2.2345) for administrative court appeals, insofar as federal law does not stipulate otherwise.

1. The Regulation of July 6, 1999, Concerning Military Affairs is Repealed.

1. This regulation shall enter into force on 1 January 2004.