Every citizen liable for military service who fails to meet his military obligations fully or in part either by completing military service or in the form of a civil service, must pay compensation called the exemption from obligation to serve tax. This obligation is valid both for Switzerland and abroad. Since June 1, 1974, however, Swiss expatriates only have to pay the exemption tax for the first three years of an uninterrupted stay in a foreign country. If he has spent years abroad beforehand they will be added to this three year period. From then on they are released from this obligation. This means that, as a rule, Swiss citizens born abroad and liable for military obligations do not pay the exemption tax.
If dual nationals have their residence in their second country of origin they are not required to pay the exemption tax if, during the year in question, they have done their military service or completed a form of civil service, if they have already paid a tax or if they have already completed their ordinary service in the army of their second country of origin and remain at this army's disposal.