Fee groups radio and television fee
You can request a corporate fee group via FTA Portal.
Corporate radio and television fee and VAT-group
Companies under uniform management may form a VAT group for VAT declaration purposes.
Requesting a refund of the radio and television fee
A refund request for the corporate fee can be submit on FTA Portal.
Companies
Companies under a single management can form one corporate fee group. A corporate fee group consists of at least 30 companies and is liable to pay the fee instead of its members. The total turnover of the individual group members is added together to assess fee liability and determine which tariff category is applicable. The VAT regulations for group taxation apply for joint liability, formation, changes in holdings, dissolution and representation. However, the group is valid only for the corporate fee liability.
Public authorities
Autonomous agencies of public authorities which are subject to VAT may combine for payment of the corporate fee. The same rules apply as for combinations of public authorities for VAT purposes. However, the combination is valid only for the corporate fee liability. The public body to which the combined agencies belong is liable for payment of the fee.
How to apply?
Request fee groups via FTA Portal.
Contact
If you have any questions, please contact us using the contact form.
Specific questions (German)
Federal Tax Administration FTA
Main Division VAT
Schwarztorstrasse 50
3003 Berne