Dogs tax

Application of the dogs tax to the members of personnel of permanent missions and international organisations in the cantons of Geneva and Vaud

Personnel of permanent missions

The following are not subject to the payment of the dogs tax :

  • Heads of mission ("B" legitimation card),
  • Diplomatic agents ("C" legitimation card),
  • Administrative and technical staff ("D" legitimation card),
  • Family members of the above-mentioned categories ("B", "C" or "D" legitimation cards or Ci permits).

The following are subject to the payment of the dogs tax :

  • Service staff ("E" legitimation card),
  • Private servants ("F" legitimation card),
  • Swiss members of personnel ("S" legitimation card),
  • Non-Swiss members of personnel (holders of an authorisation for residence or establishment – "B" or "C" permits),
  • Family members of the above-mentioned categories.

Personnel of international organisations

The following are not subject to the payment of the dogs tax :

  • Members of the senior management ("B" legitimation card),
  • High ranking officials ("C" legitimation card),
  • Officials in professional category ("D" legitimation card),
  • Family members of the above-mentioned categories ("B", "C", or "D" legitimation cards or Ci permits).

The following are subject to the payment of the dogs tax :

  • Officials in general services ("E" legitimation card),
  • Private servants ("F" legitimation card),
  • Swiss civil servants ("S" legitimation card),
  • Non-civil servants ("H" legitimation card),
  • Officials on short-term contracts ("G" legitimation card),
  • Non-Swiss members of personnel of the ICRC ("I" legitimation card),
  • Non-Swiss members of personnel of the IFRCS ("L" legitimation card),
  • Members of the scientific personnel of the CERN ("P" legitimation card),
  • Family members of the above-mentioned categories.

Control mark for dogs

Those exempt from payment of the dogs tax must nonetheless pay a fee corresponding to the cost of the control mark for dogs in the canton of Geneva. This control mark can be obtained, against payment of a fee, at the commune of residence (city of Geneva : municipal police station). The control mark is obligatory in Geneva for all dogs (for the conditions, please see the point 4.5 of the  informative note on dogs). This does not exist in the canton of Vaud.

Nature of the tax

The dogs tax is not considered as being one of the « taxes for particular services rendered » which, without exception, are to be paid by the beneficiaries of privileges and immunities.

Specialist Contact

Permanent Mission of Switzerland to UNOG
Office of Privileges & immunities
Rue de Varembé 9-11
P.O. Box 194
CH-1211 Geneva 20
Tel. +41 (0)58 482 24 24
Fax +41 (0)58 482 24 37