The fire department replacement levy

With their large vehicles and blue lights, they are immediately recognizable on the roads. They go where others need help and fight fires and other disasters. We are talking about the fire department. But also most people who are not in the fire department contribute. This is not as a service, but in financial form. This contribution is called fire service replacement levy and is paid together with the tax debt. All persons who are obligated to contribute to fire service must pay this levy if they do not provide fire service. This applies in all cantons except Zurich, Basel-City, Ticino, Vaud, and Geneva.

The obligation explained in detail

In most municipalities, there is what is called a fire service obligation. This means that every citizen must serve at a fire station or in a recognized company fire brigade, regardless of their gender or nationality. In most cases, this service must be performed between the ages of 20-50.

If this service is not performed, the state levies a fire service replacement duty. The cantons or the municipalities charge an additional amount as a replacement fee in the tax bill. According to the Fire Service Statistics 2022 of the Fire Coordination Switzerland (FKS), the number of people who have served was a total of 78,400. This is less than 1% of the Swiss population. The rest of the population makes their contribution in financial form.

The amount owed

The amount of the replacement levy owed varies from canton to canton. Here, it can vary from CHF 20 to CHF 2000. The levy can be a fixed amount or a percentage of the wage. In the canton of Aargau, for example, the deduction is 2 per thousand of the taxable income, at least CHF 30 and at most CHF 300. However, the amounts can be reduced as soon as a service has been performed. If a person was previously in the fire service and has now been out for several years, the years of service performed can be credited to them. Here, the more years you have served, the more will be deducted from the amount. However, the cantons or the municipalities can again determine their own regulations.

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