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).