Stamp duty

Reimbursement of stamp duty to the permanent missions (PM), international organisations (IO) and their members of personnel

The following are exempt from the payment of the federal stamp duty as applied to mandatory insurance plans in Switzerland :

  • Permanent missions and international organisations,
  • Heads of mission (PM) and members of the senior management (IO) ("B" legitimation card),
  • Diplomatic agents (PM) and high ranking officials (IO) ("C" legitimation card),
  • Administrative and technical members of personnel (PM) ("D" legitimation card).

This exemption is applicable only to premiums for property insurance and for third party liability insurance for motor vehicles.

The federal stamp duty is not exempted at the source, but on the basis of a written request for reimbursement to the Swiss Federal Tax Administration in Berne (see details below).

Relevant authority

Swiss Federal Tax Administration
Eigerstrasse 65
CH - 3003 Berne
Tel. +41 (0)58 465 60 84 
Fax +41 (0)58 463 70 80

Specialist Contact

Permanent Mission of Switzerland to UNOG
Office of Privileges & immunities
Rue de Varembé 9-11
P.O. Box 194
CH-1211 Geneva 20
Tel. +41 (0)58 482 24 24
Fax +41 (0)58 482 24 37