Well, being on active duty in Zivilschutz (Rescue pioneer) in my last year (turning 40 in April), here's the juice:
- Zivilschutz is mandatory for every able-bodied Swiss not in the military or Zivildienst (conscientious objector etc.), up to the age of 32 if not assigned active duty (but still assigned), up to 40 if assigned active duty.
- Wehrpflichtersatzsteuer (military tax) is only due if you're assigned and don't spend the required number of days (used to be 10, now much higher) until you've completed the year you turned 32.
- Wehrpflichtersatzsteuer is 2% of taxable income.
- If you're a new Swiss not having completed your 28th year on this blue rock, you're called up for military induction tests.
- If you pass, you get a choice between Army and Zivilschutz (that's new).
- If you don't pass, you're assigned to Zivilschutz if you haven't completed your 32nd year on this blob. (We have asthmatics, believe it or not)
- You're over 32, you're scot-free: no duty, no tax.
- Non-passers get an induction day, introducing all the fun stuff we do at Zivilschutz and telling you "unless you're motivated, don't bother; if you don't speak German, don't bother; you have two left hands, don't bother".
Big moment: muslims, orthodox Jews and most Tamils got up to leave (don't call me racist, been there, seen it with me own eyes), most ex-Germans, Jugos, South Europeans oddly enough stayed. Those that left pay the full amount of Wehrpflichtersatzsteuer if they're under 32 years old.
- New: Basic Zivilschutz training now takes 3 weeks (wtf? They trained us oldtimers in 4 days flat, and a good job too), refresher are 4 days every year. This in contrast with military refresher training which is 3 weeks every OTHER year.
- During those 3 weeks your salary keeps running, you get 5 (five) franken a day pay and you're insured.
- Also, you can't be fired for having to fulfill your Zivilschutz or military duty.
- If a disaster happens (mudslides, flooding, avalanches etc.), you can be called up for up to 10 days of active duty per year ON TOP of the 4 days refresher. Pay, salary, insurance, not firable as above.
Those are the facts.
Now, as a former expat Swiss, returning at age 32 after 32 years abroad(remember that was before the 2005 reform taking effect in 2006), I was assigned Zivilschutz after an interview with the Kreiskommandant (sounds really nazi, doesn't it? )
I thought, why not, went to the mandatory induction day, liked the rescue pioneers (you do something useful there, Boy Scouts for grown-ups ), stayed, have now dug out 3 alpine villages (2 mudslides, 1 floodrelated), rebuilt passageways on hiking trails, cleared up storm damage (blowndown trees) threatening to turn into a juggernaut come the next rainstorm etc. in the last 7 years.
Me, I liked the experience. Heck, I still chuckle at the the disaster-stricken population gave us when they heard we were from Zurich.