1 The personal and material scope of application of the privileges, immunities and facilities shall be determined case by case in the light of:
- a.
- international law, Switzerland's international obligations, and international practice;
- b.
- the beneficiary's legal status and the importance of its role in international relations.
2 Exemption from direct taxes may be granted to all the beneficiaries referred to in Article 2 above. However, in the case of individual beneficiaries within the meaning of Article 2, paragraph 2 who are Swiss nationals, the exemption shall be granted only if the institutional beneficiary to which they are called has adopted an internal tax system of its own, provided that this condition is in accordance with international law.
3 Exemption from indirect taxes may be granted to all beneficiaries referred to in Article 2 above. However, individual beneficiaries within the meaning of Article 2 paragraph 2 shall be exempted from value added tax and mineral oil tax only if they hold diplomatic status.
4 Exemption from customs duties and other import taxes may be granted to all the beneficiaries referred to in Article 2.
5 The Federal Council shall issue regulations on entry into Switzerland, residence and work for the individual beneficiaries referred to in Article 2, paragraph 2, subject to what is permissible under international law.