Published on 1 February 2026

Tax and customs privileges

Diplomatic and consular representations and their staff enjoy certain tax and customs privileges for value added tax (VAT), radio and television licence fees, and customs duties.

Switzerland grants certain tax and customs privileges as provided for under the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations. — © Markus Winkler/unsplash

Embassies and consulates as well as their staff enjoy certain privileges under the Vienna Convention on Diplomatic Relations and the Vienna Convention on Consular Relations. In Switzerland, privileges for VAT, radio and television fees, charges for special services and customs duties are applied as follows.

• VAT

  In accordance with the Value Added Tax Act (Article 107, paragraph 1, letter e) and the Value Added Tax Ordinance (Articles 143 to 150), diplomatic missions accredited to Switzerland and consular posts headed by a career consular officer, in their capacity as institutional beneficiaries, are entitled to VAT exemption for supplies of goods and services made on Swiss territory, provided that they are exclusively intended for official use.

  In similar vein, the following persons are exempt from VAT on goods and services supplied on Swiss territory provided that these are exclusively for personal use:

  • heads of diplomatic missions and members of diplomatic staff (holders of legitimation card type B or C),
  • career heads of consular posts and career consular officers (holders of legitimation card type K with pink/black band, KB or KC),
  • members of their families admitted on the grounds of family reunification who hold the same status as the main beneficiary (with legitimation card type B, C, K with pink/black band, KB or KC, or with a Ci permit obtained in exchange for a legitimation card type B, C, K with pink/black band, KB or KC).

  The following persons are not entitled to VAT exemption:

  • staff members with legitimation card type D, E, F, H, K blue/black band, K purple/black band, K white band, KD, KE or KH,
  • staff members with Swiss nationality,
  • staff members with permanent residence in Switzerland (holders of a temporary or permanent residence permit – B or C permit in accordance with the Foreign Nationals and Integration Act, FNIA).

  Exemption from VAT, where an entitlement exists, is applied at source, or in exceptional circumstances in the form of a reimbursement.

  VAT relief can only be granted if the actual purchase price of the services, as indicated in the invoice or an equivalent document totals CHF 100 minimum, including tax.

  If the competent Swiss authorities consider that the conditions for VAT exemption under Articles 144 and 145 of the VAT Ordinance have not been or are no longer fulfilled, the supplier must reimburse the applicable amount of VAT to the Federal Tax Administration. In this case, the supplier is entitled to apply to the foreign representation or individual concerned for reimbursement of the amount paid in VAT to the competent Swiss authorities, in accordance with the conditions stated on the application form and accepted upon submission of the form.

  Institutions and persons to whom this applies can find the necessary forms (application for VAT exemption at source or a refund) on the Federal Tax Administration’s website (under Value added tax VAT > Accounting VAT > VAT forms).

  As indicated on the forms, applications and annexes should be sent directly to the:

  Federal Tax Administration
  Main Division Value Added Tax
  Schwarztorstrasse 50
  3003 Bern

  For more information, consult the website of the Federal Tax Administration or contact their main VAT division:

  • by post to the above address
  • by phone on 058 480 84 69 – 058 480 85 64

• Radio and television licence fee

  Under the Federal Act on Radio and Television (RTVA) and the Ordinance on Radio and Television (RTVO), every household in Switzerland must pay a fee.

  Private households are automatically issued with a bill by the Swiss collection agency for the radio and television fee, Serafe AG.

  The following are not required to pay the radio and television licence fee:

  • diplomatic missions and consular posts headed by a career consular officer;
  • diplomatic staff, career consular officers, administrative, technical or service staff of diplomatic missions and consular posts headed by a career consular officer, if they have an FDFA legitimation card type B, C, D, E, K pink/black band, KB, KC, KD, K blue/black band, KE or K purple band (Art. 61, para. 3, let. a RTVO);
  • authorised accompanying persons of the above who have the same status are also exempt (Art. 61 para. 3 let. c RTVO).

  All aforementioned representations and persons are automatically exempt from the fee. If they receive an invoice, the diplomatic mission or consular post where they are stationed should report this to FDFA Protocol.

  When a member of a private household meets the conditions for exemption set out in Article 69b para. 1 let. b RTVA, the fee is waived for all members of the household concerned (Art. 69b para. 2 RTVA). This principle also applies when a family member is a Swiss citizen, holds a temporary (B permit) or permanent residence permit (C permit) in Switzerland, or when a private household employee with an FDFA legitimation card type F is living in the same household as the main beneficiary.

  All other diplomatic mission or consular post staff are automatically subject to the fee. It is therefore not necessary to make a declaration.

  There is no fee exemption for people with Swiss nationality.

  The radio and television licence fee is invoiced by Serafe AG and is not subject to VAT.

• Payment for specific services rendered

  Legal basis

  As set out in the Vienna Convention on Diplomatic Relations of 18 April 1961 and the Vienna Convention on Consular Relations of 24 April 1963, diplomatic missions and consular posts as well as their staff are obliged to make payments for specific services rendered.

  What payments are meant?

  The following levies, taxes and fees are deemed to be ‘payments for specific services rendered’ from which beneficiaries of privileges and immunities are not exempt (non-exhaustive list):

  • fire insurance
  • chancery fees
  • hunting, fishing and weapons permits
  • tourist tax (except at main place of residence)
  • taxes for roads, street lighting and water
  • hospital tax
  • taxes for schools and universities
  • tolls (including road tax sticker)
  • port taxes and landing or airport taxes
  • etc.

• Customs privileges

  The Ordinance on the Customs Privileges of Diplomatic Missions in Bern and Consular Posts in Switzerland (de) governs customs privileges for diplomatic mission and consular post staff.

  Requests for exemptions from customs duties should be addressed to the Federal Office for Customs and Border Security, as indicated below, which also issues forms for imports.

  Customs privileges for diplomats

  For questions concerning duty-free imports, institutional beneficiaries and authorised staff should contact:

  Federal Office for Customs and Border Security Operations
  Customs Central Switzerland
  Bogenschützenstrasse 9B
  P.O. Box
  3001 Bern

  The counter is open from Monday to Friday from 9 to 10.30am

  Tel. [phone]

  E-mail: [e-mail]

  Website: www.bazg.admin.ch