Staff members of international organisations (IOs) posted in the field and repatriated to Switzerland for medical reasons

Situation with regard to Swiss tax and social legislation of staff members of IOs posted in the field and repatriated to Switzerland for medical treatment 

Staff members posted in the field who are medically evacuated to Switzerland by their IO receive, at the request of their IO and on an exceptional basis, a legitimation card of type “H”. 

A legitimation card is issued to them if the duration of their stay in Switzerland exceeds 90 days or, where applicable for third-country nationals, on expiry of their Swiss entry visa. They are obliged to reside in Switzerland. They are not entitled to family reunification. 

They do not enjoy privileges and immunities and are subject to Swiss law. 

The IO must ensure that the persons concerned have insurance that covers all medical and hospitalisation costs in Switzerland and must confirm this to the Swiss mission. 

Under Swiss law, persons who are staying in Switzerland solely for medical reasons are not domiciled in Switzerland. 

Their situation is as follows: 

1. Income and wealth tax at federal, cantonal and communal level

Such persons are not subject to tax. They do not have to register with the tax authorities of their place of residence. 

2. Social insurance (AHV/AVS)

Such persons are not subject to the AHV/AVS insurance system. They do not have to register with the AHV/AVS Cantonal Compensation Fund Office of their place of residence. 

3. Health insurance 

They are not subject to Swiss health insurance. They do not need to apply for an exemption from the Cantonal Office of Health of their place of residence.

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