Règle correspondante
Switzerland
Practice Relating to Rule 104. Respect for Convictions and Religious Practices
Switzerland’s Basic Military Manual (1987) provides, with respect to civilians in the power of a party to the conflict: “Religious convictions and customs shall be respected.” 
Switzerland, Lois et coutumes de la guerre (Extrait et commentaire), Règlement 51.7/II f, Armée Suisse, 1987, Article 146.
In the case of occupied territories, the manual states: “The ministers of religion shall be able to give spiritual assistance to the members of their religious communities. Religious convictions and performing religious practices shall be respected.” 
Switzerland, Lois et coutumes de la guerre (Extrait et commentaire), Règlement 51.7/II f, Armée Suisse, 1987, Article 167.
In 2010, in its Report on IHL and Current Armed Conflicts, Switzerland’s Federal Council stated:
3.4 [Increasing use] of anti-guerrilla tactics
Apart from the direct fight against insurgents, international humanitarian law also addresses other anti-guerrilla tactics. … If members of militias or opposition groups fall into the hands of the government they benefit from the protection of art. 75 of [the 1977] Additional Protocol I as well as that of art. 3 common to the [1949] Geneva Conventions. 
Switzerland, Federal Council, Report on IHL and Current Armed Conflicts, 17 September 2010, Section 3.4, p. 15.
[footnotes in original omitted]