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WPEGLTEO
CH
CH
Art. 2 Loi fédérale du 12 juin 1959 sur la taxe d'exemption de l'obligation de servir (LTEO) - Assujettis
LTEO; Chapitre 1 L’assujettissement à la taxe
Art. 2 LTEO · Assujettis
Sont assujettis à la taxe les hommes astreints au service qui sont domiciliés en Suisse ou à l’étranger et qui, au cours d’une année civile (année d’assujettissement): a. ne sont, pendant plus de six mois, ni incorporés dans une formation de l’armée ni astreints au service civil; b. ... c. n’effectuent pas le service militaire ou le service civil qui leur incombent en tant qu’hommes astreints au service.
Sont par ailleurs assujettis à la taxe les hommes astreints au service militaire ou au service civil qui sont libérés de l’obligation de servir sans avoir accompli la totalité des jours de service obligatoires.
N’est pas assujetti à la taxe celui qui, au cours de l’année d’assujettissement, a accompli effectivement son service militaire , bien qu’il n’ait pas été incorporé pendant l’année entière en tant qu’homme astreint au service.
Décisions judiciaires appliquant cette disposition (26)
VB.2024.00624 · zh (Art./§ 2 Abs. I WPEG)
Substitute Military Service Fee Liability Upheld for Naturalized Citizen
Cited as a relevant legal norm concerning substitute military service.
FI.2023.0148 · vd (art. 2 al. 1 let. a LTEO)
Citizen Tax Liability and Retroactivity Appeal
Used in section 2b to define the conditions of subjection to the TEO, and cited in the appellant's rejected conclusions (E.5).
VB.2024.00349 · zh (Art./§ 2 Abs. I lit. a WPEG)
Naturalization Age and Military Service Replacement Levy Liability
This provision of the Substitute Service Act is cited as a legal basis regarding the obligation for substitute service.
VB.2024.00349 · zh (Art./§ 2 Abs. I lit. c WPEG)
Naturalization Age and Military Service Replacement Levy Liability
This provision of the Substitute Service Act is cited as a legal basis regarding the obligation for substitute service.
A/3270/2023 · ge (art. 2 al. 1 let. a LTEO)
Military Service Exemption Tax Liability for Naturalized Citizen Post-Law Change
Cited in establishing the criteria for liability for the tax based on being liable for military service.
A/3270/2023 · ge (art. 2 al. 1 let. c LTEO)
Military Service Exemption Tax Liability for Naturalized Citizen Post-Law Change
Cited in establishing the criteria for liability for the tax based on not performing military or civil service.
A/3270/2023 · ge (art. 2 al. 1bis LTEO)
Military Service Exemption Tax Liability for Naturalized Citizen Post-Law Change
Cited regarding liability for those who partially fulfill their service obligations.
B.2022.214 · sg (Art. 2 Abs. 1 lit. a WPEG)
Liability for Military Substitute Tax Under Changed Law
This article was cited in the reasoning leading to the substantive finding that the conditions for replacement liability for 2019 were met.
A/3162/2021 · ge (art. 2 al. 1 let. a LTEO)
Swiss National vs. Military Exemption Tax for UN Official
Defines who is subject to the tax, applying irrespective of domicile for Swiss conscripts abroad.
SGWPE.2020.1 · so (Art. 2 Abs. 1 WPEG)
Taxpayer v. Military Service Levy Assessment (Retroactivity of Extended Obligation)
Cited in the reasoning to detail the conditions under which Swiss citizens are liable for the substitute tax.
A/3991/2020 · ge (Art. 2 al. 1 let. a LTEO)
Tax Liability for Naturalized Citizen After Military Exemption Age
Cited in the reasoning to define who is subject to the tax based on failure to serve more than six months.
A/4644/2019 · ge (Art. 2 al. 1 let. c LTEO)
Honorary Consul's Obligation to Pay Military Exemption Tax
Cited to define who is subject to the tax (those domiciled in Switzerland who do not perform military or civil service).
I.2.2019.115 · sg (Art. 2 Abs. 1 lit. a WPEG)
Administrative Appeals Commission on Retroactive Military Service Obligation Extension
Cited in the reasoning (Erwägung 3b) defining liability, but not in the final orders; excluded.
I.2.2019.115 · sg (Art. 2 WPEG)
Administrative Appeals Commission on Retroactive Military Service Obligation Extension
Cited in the background information but not in the final orders; excluded.
I.2.2019.115 · sg (Art. 2 WPEG)
Substitute Tax Retroactivity and Fulfilled Military Obligation
Cited in the introductory part, this provision defines who is liable for the substitute service.