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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Wehrpflichtersatzabgabe

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, In Progress Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Wehrpflichtersatzabgabe
Name
military service exemption tax
Name
taxe d'exemption de l'obligation de servir
Name
tassa d'esenzione dall'obbligo militare
dateModified
2023-01-17T16:03:02.0559250Z
Identifier
131079
URL
https://www.termdat.bk.admin.ch/entry/131079
citation
BG Wehrpflichtersatzabgabe, Art. 4a Abs. 1 Bst. b (SR 661, Stand 2011-01)
citation
ch.ch, Military Service Exemption Tax ([Internet, 2018-02-06](https://www.ch.ch/en/military-service-exemption-tax/))
citation
LF Taxe d'exemption de l'obligation de servir, tit. (RS 661, état 2011-01)
citation
LF sulla tassa d'esenzione dall´obbligo militare, art. 4a cpv. 1 lett. b (RS 661, stato 2011-01)
position
1
Linguistic Context
Chi è tenuto a prestare servizio di protezione civile e presta servizio nella protezione civile non è di principio esentato da questa tassa. Ogni giorno prestato nella protezione civile dà però diritto a una riduzione del 4 per cento della tassa.
Linguistic Context
Die Schutzdienstpflicht bzw. der Dienst im Zivilschutz befreien grundsätzlich nicht von der Wehrpflichtersatzabgabe. Mit jedem im Zivilschutz geleisteten Diensttag ermässigt sich die Wehrpflichtersatzabgabe jedoch um 4 Prozent.
Linguistic Context
En principe, le fait de servir dans la protection civile ne libère pas la personne astreinte de l'assujettissement à la taxe d'exemption de l'obligation de servir. Chaque jour de service accompli dans la protection civile réduit cependant cette taxe de 4 pour cent.
Linguistic Context
EXP: Swiss men who do not perform military or civilian service are required to pay Military Service Exemption Tax; it is levied by the Confederation and assessed and collected by the cantons
Term Note
EXP: Schweizer Bürger, die ihre Wehrpflicht nicht oder nur teilweise durch persönliche Dienstleistung (Militär- oder Zivildienst) erfüllen, haben einen Ersatz in Geld zu leisten
Term Note
EXP: les citoyens suisses qui n’accomplissent pas ou n’accomplissent qu’en partie leurs obligations de servir sous forme de service personnel (service militaire ou service civil) doivent fournir une compensation pécuniaire
Term Note
EXP: i cittadini svizzeri che non adempiono i loro obblighi militari prestando servizio personale (servizio militare o civile) sono sottoposti a una tassa sostitutiva; è riscossa dalla Confederazione mediante imposizione ed esazione da parte dei Cantoni
Applicable Country
CH
Applicable Country
CH
Applicable Country
CH
Applicable Country
CH
termNoteCitation
BG Wehrpflichtersatzabgabe, Art. 1 (SR 661, Stand 2011-01)
termNoteCitation
(EXP) LF Taxe d'exemption de l'obligation de servir, art. 1 (RS 661, état 2011-01)
termNoteCitation
LF Tassa d'esenzione dall'obbligo militare, art. 1 (RS 661, stato 2011-01) e ch.ch, Tassa d'esenzione dall'obbligo militare, 2015 ([Internet](https://www.ch.ch/it/tassa-desenzione/))
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Outgoing Relationships

property object
inDefinedTermSet Civil defence and civil protection terminology
inDefinedTermSet Swiss Federal Administration
has part Wehrpflichtersatz
Reliability code Provisional
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
termDomain DEFENCE
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