661
WPEGLTEO
CH
CH
Art. 25 Bundesgesetz vom 12. Juni 1959 über die Wehrpflichtersatzabgabe (WPEG) - Veranlagungsjahr
WPEG; Fünfter Abschnitt: Veranlagung und Rechtsmittel
Art. 25 WPEG · Veranlagungsjahr
Die Ersatzabgabe wird jährlich veranlagt: a. bei im Inland wohnhaften Ersatzpflichtigen; b. bei Wehrpflichtigen, die im Ausland wohnen, sich jedoch militärisch oder zivildienstlich in der Schweiz anzumelden und ihre dienstlichen Obliegenheiten zu erfüllen haben.
Veranlagungsjahr ist in der Regel das auf das Ersatzjahr folgende Kalenderjahr.
Die Ersatzabgabe von Wehrpflichtigen, die ins Ausland verreisen wollen, wird vor Antritt des Auslandurlaubs veranlagt und bezogen.
Die Ersatzabgabe von Wehrpflichtigen, die im Ausland Wohnsitz haben, wird bei der Rückkehr in die Schweiz veranlagt. Artikel 38 ist anwendbar.
Gerichtsentscheide zu dieser Bestimmung (13)
A/3270/2023 · ge (art. 25 al. 2 LTEO)
Military Service Exemption Tax Liability for Naturalized Citizen Post-Law Change
Cited regarding the calculation basis for the tax (related to net income of the following year).
A/3162/2021 · ge (art. 25 al. 1 LTEO)
Swiss National vs. Military Exemption Tax for UN Official
Regulates how the tax is set for those domiciled abroad who must report for military service in Switzerland.
A/3162/2021 · ge (art. 25 al. 3 LTEO)
Swiss National vs. Military Exemption Tax for UN Official
Regulates how the tax is set and collected before departure for those who wish to go abroad.
SGWPE.2020.1 · so (Art. 25 Abs. 2 WPEG)
Taxpayer v. Military Service Levy Assessment (Retroactivity of Extended Obligation)
Cited in the reasoning regarding the timing of the assessment relative to the replacement year.
2016.OG.V.15.31 · ur (Art. 25 Abs. 3 WPEG)
Passport Ban Denied Over Unsubstantiated Substitute Service Fees
Cited in the reasoning to explain the grounds for replacement fees subject to an order under Art. 49 Abs. 1 lit. b WPEV.
C/13469/2015 · ge (art. 25 al. 1 let. a LTEO)
State v. Taxpayer (Military Service Exemption Tax Payment Order Opposition)
Cited in the reasoning section which justifies the main ground for the verdict (definitive lifting of opposition based on the tax assessment decision).
C/13469/2015 · ge (art. 25 al. 2 LTEO)
State v. Taxpayer (Military Service Exemption Tax Payment Order Opposition)
Cited in the reasoning section which justifies the main ground for the verdict (definitive lifting of opposition based on the tax assessment decision).
A 2014 26 · gr (Art. 25 Abs. 2 WPEG)
Taxpayer v. Substitute Military Service Fee Assessment Prescription Period
The court determined the relevant assessment year for the substitute military service tax based on this provision, concluding the tax was not time-barred.
FI.2005.0226 · vd (Art. 25 al. 1 litt. a LTEO)
Taxpayer v. Tax Administration Regarding Military Service Exemption for Visual Impairment
This provision establishes the basis for setting the exemption tax annually, which is the subject matter of the dispute.
FI.2005.0226 · vd (Art. 25 al. 2 LTEO)
Taxpayer v. Tax Administration Regarding Military Service Exemption for Visual Impairment
This provision defines the tax year, which was relevant for applying the exemption criteria.
FI.2000.0068 · vd (Art. 25 al. 2 LTEM ou LTEO)
Tax Exemption Denial for Humanitarian Work
Cited to define the taxation year when considering prescription.
FI.2004.0130 · vd (art. 25 al. 1 lit. a LTEO)
Military Service Tax Exemption Timeliness Dispute on Unresolved Medical Fitness Claim
Cited in the reasoning to explain that the exemption tax is fixed annually.
FI.2004.0048 · vd (art. 11 et 25 LTEO)
Taxpayer Fails to Prove Payment of Undisputed Military Exemption Tax
Cited as the legal basis for the tax assessment which the appellant did not contest.