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Naturalized over 25 remains subject to military tax

ATA/341/1997Corte di giustizia / Camera amministrativa3 giu 1997Confirmed

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Estratto da Omnilex

Sintesi Omnilex

M was naturalized in Switzerland after turning 25 and argued that he should not be subject to the military exemption tax because he had already fulfilled all military obligations in his country of origin. The court held that late naturalization ends the duty to participate in recruitment and the duty to perform military service, but not the remaining military obligations, including the exemption tax. The challenge was therefore rejected and the tax liability confirmed.

Massima Omnilex

Art. 8 LAAM; Art. 2 LATE; naturalization after age 25 and military exemption tax: late acquisition of Swiss nationality releases the person from recruitment and military service duties, but not from the residual military obligations, in particular the military exemption tax. Prior completion of military obligations abroad does not create an exemption under Swiss law; the tax obligation persists notwithstanding foreign service completed before naturalization.

Testo completo

Descripteurs

TAXE MILITAIRE; ASSUJETTISSEMENT(IMPOT); DOMICILE; EXONERATION FISCALE; DOUBLE NATIONAL; M

Normes

LAAM.8; LATE.2

Résumé

Celui qui obtient la nationalité suisse par naturalisation après ses 25 ans révolus n'est plus obligé de participer au recrutement, ni n'est astreint au service militaire; en revanche, il reste soumis aux autres obligations militaires, telles que l'obligation de payer une taxe d'exemption, et cela en dépit du fait qu'il ait déjà rempli l'ensemble des obligations militaires prévalant dans son pays d'origine. Celui qui obtient la nationalité suisse par naturalisation après ses vingt-cinq ans révolus n'est plus tenu de participer au recrutement, ni n'est astreint au service militaire. En revanche, il reste soumis aux autres obligations militaires, telles que l'obligation de payer une taxe d'exemption, et cela en dépit du fait qu'il a déjà rempli l'ensemble des obligations militaires prévalant dans son pays d'origine.

Parole chiave

military taxnaturalizationassujettissementexemptiondouble nationalitydomicile

Estratto da Omnilex

Questioni giuridiche chiave estratte da Omnilex

Questione giuridica chiave

Whether a person naturalized in Switzerland after age 25 remains liable for the military exemption tax despite having completed military obligations in the state of origin.

Decisione estratta

Yes. Naturalization after the age threshold ends the duty to report for recruitment and to perform military service, but it does not remove the remaining military obligations, including the exemption tax.

Motivazione estratta

The court distinguished recruitment and military service duties from the separate obligation to pay the exemption tax. Completion of foreign military obligations does not exempt a person from Swiss tax liability under the applicable military service rules.

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