Application of the non-fire brigade tax to the members of personnel of permanent missions (PM) and international organisations (IO):
In accordance with the Vienna Convention of 18 April 1961 on Diplomatic Relations applicable by analogy to PM and to their members, and headquarters agreements concluded with IO, members of personnel are exempt from any national service obligations. Members of personnel, as well as their family members, who enjoy privileges and immunities, are not subject to the non-fire brigade tax.
The no-fire brigade tax is not considered as being one of the “taxes for particular services rendered” which, without exception, are to be paid by the beneficiaries of privileges and immunities. See the informative note on the “taxes for particular services rendered”.
Members of personnel of PM
The following are subject to the payment of the non-fire brigade tax:
- Swiss members of personnel ( “R” and “S” legitimation card),
- non-Swiss members of personnel (holders of an authorisation for residence or establishment – “B” or “C” permits),
- other family members (“H” legitimation card).
The following are not subject to the payment of the non-fire brigade tax:
- heads of mission (“B” legitimation card),
- diplomatic agents (“C” legitimation card),
- administrative and technical staff (“D” legitimation card),
- service staff (“E” legitimation card),
- as well as the family members of the above-mentioned categories (“B”, “C”, “D”, “E” legitimation cards or Ci permit).
Members of personnel of IO
The following are subject to the payment of the non-fire brigade tax:
- Swiss staff members (“S” legitimation card),
- non-staff members (“H” legitimation card),
- other family members (“H” legitimation card).
The following are not subject to the payment of the non-fire brigade tax:
- members of the senior management (“B” legitimation card),
- high ranking officials (“C” legitimation card),
- Professional officials (“D” legitimation card),
- General services officials (“E” legitimation card),
- Short-term staff members and seconded staff members (“G” legitimation card),
- ICRC employees (“I” legitimation card),
- IFRCS employees (“L” legitimation card),
- CERN scientific staff members (“P” legitimation card),
- as well as the family members of the above-mentioned categories (“B”, “C”, “D”, “E”, “G”, “I”, “L”, “P “ legitimation cards or Ci permit).
