With their big cars and blue lights, you can be recognized directly on the streets. They go where others need help and fight fires and other disasters. We are talking about the fire department. But even most people who are not in the fire department make a contribution. This is not as a service, but in financial form. This contribution is called fire department tax and is paid together with the tax liability. The fire department substitute tax must be paid by all persons who are obliged to serve in the fire department and who do not do so. This applies in all cantons except Zurich, Basel-Stadt, Ticino, Vaud and Geneva.
The duty explained in detail
In most municipalities there is a so-called fire department duty. This means that every citizen must perform a service in a fire station or in a recognized company fire department, regardless of gender or nationality. In most cases, this service must be performed at the age of 20-50 years.
If this service is not performed, the state levies a fire department substitute duty. The cantons or the municipalities levy an additional amount in the tax bill as a substitute levy. According to the fire department statistics 2022 of the Fire Brigade Coordination Switzerland (FKS), the number of people who performed a service amounted to a total of 78,400, which is less than 1% of the Swiss population. The remaining population makes its contribution in financial form.
The amount owed
The amount of the substitution tax owed varies from canton to canton. It can vary from CHF 20 to CHF 2000. The tax can be a fixed amount or a percentage of the salary. In the canton of Aargau, for example, the deduction is 2 per mille of the taxable income, with a minimum of CHF 30 and a maximum of CHF 300. However, the amounts can be reduced as soon as a service has been performed. If a person was previously active in the fire department and has now left a few years ago, he or she can be credited with the years of service rendered. In this case, the more years of service, the more will be deducted from the amount. However, the cantons or the municipalities can again determine their own regulations.
