Fee liability and exemption radio and television fee

This is a brief information on the levy obligation and the exemption of the business levy for radio and television.

Businesses (with registered office, domicile or permanent establishment in Switzerland) which are  registered in the VAT register and have a total annual turnover of CHF 500 000 (without VAT) or more are subject (SR 784.40) to the fee. The total turnover declared under code 200 of the VAT return (less consideration reductions) is decisive. Businesses without registered office domicile or permanent establishment in Switzerland territory will not have to pay any fee.

Total turnover includes a company's worldwide turnover, independent of the definition applicable under VAT rules. This also includes turnover from services, which are exempt or excluded from VAT.

Companies subject to VAT with a total turnover of less than CHF 500 000 are not liable for payment of the fee. Assessment is based on the previous year's total turnover. 

Questions and answers about the fee liability

• Which companies are subject to the fee?

  If a company (with registered office, domicile or permanent establishment in Switzerland) is subject to VAT and generates an annual global turnover of CHF 500 000 or more, this company is subject to the radio and television fee.

  Legal basis:

  • Federal Act on Radio and Television (RTVA)
  • Radio and Television Ordinance (RTVO)

  The radio and television fee is not device-dependent. Consequently, undertakings with no means of radio or television reception also pay the radio and television fee.

• Are foreign undertakings subject to the radio and television fee?

  Undertakings without registered office domicile or permanent establishment in Switzerland that supply goods and services in Switzerland are not subject to the corporate fee.  

  Undertakings with registered office, domicile or permanent establishment in Switzerland which are registered with the VAT and have a total turnover of CHF 500 000 (without VAT) or more are subject to the corporate fee. 

  According to the dual-entity principle in Swiss VAT law applicable in cross-border affairs, undertakings domiciled abroad and their domestic permanent establishments in Switzerland are each independent taxable entities. Multiple domestic permanent establishments in Switzerland of undertakings domiciled abroad are considered as one taxable subject.

  With regard of the corporate fee, the cumulative turnover of all domestic permanent establishments in Switzerland is decisive for the corporate fee liability and tariff determination.

  Due to international contractual obligations, undertakings domiciled abroad are exempt from the corporate fee. Even if registered with the VAT and goods and services are supplied in Switzerland.

• When will companies become liable to the fee?

  The radio and television fee will be collected from 1 January 2019. It will replace the earlier device-dependent reception fee.

• It is not possible to listen to the radio or watch television in my company. Why is this fee applicable?

  The radio and television fee will no longer be device-dependent from 1 January 2019. Those companies who do not listen to the radio or watch television also benefit indirectly from public-service radio and television broadcasting. For example, radio and TV provide economic information, stock exchange and business news, consumer affairs programmes and traffic information, provide national and regional advertising platforms and contribute to the functioning of democracy with their reporting. Public-service broadcasting helps to create a stable framework environment in multilingual Switzerland, which is also ultimately beneficial for each individual company.

• Do I have to register my company?

  No. Provided your company meets the requirements for fee liability, you will automatically receive a bill from the FTA.

• Is a consortium also subject to the fee?

  The fee liability is based on the entry in the VAT register. An exemption for a consortium is not provided in the statutory provisions. 

Contact

If you have any questions, please contact us using the contact form.

Specific questions (German)

• Questions about billing
• Questions about payment

Federal Tax Administration FTA
Main Division VAT
Schwarztorstrasse 50
3003 Berne