Taxes representing the payment for particular services applicable to permanent missions, international organisations and members of their personnel
Legal foundation
Under the terms of the Vienna Convention on Diplomatic Relations of 18 April 1961 (applicable by analogy to the permanent missions based in Geneva and to members of their personnel), and of the headquarters agreements concluded by the Federal Council with the international organisations, the permanent missions and the international organisations, as well as their members of personnel with diplomatic status and the other members of personnel are required to pay taxes representing the payment for particular services.
Taxes for particular services rendered
The following levies, taxes and fees are considered as "taxes for particular services rendered", from which the beneficiaries of privileges and immunities are not exempt :
- fire insurance (see information note in the chapter "Insurances"),
- fee corresponding to the cost of a dog medal (Geneva),
- chancellery fees,
- hunting, fishing and weapons permits,
- tourist tax (except in principal place of residence),
- taxes for maintenance, street lighting and water,
- hospital tax,
- taxes for schooling and university,
- road tolls (including the motorway "vignette", see information note in the chapter "Vehicles"),
- port taxes and landing or airport taxes,
- etc.
