Tariff categories radio and television fee
Here you will find the listing of the tariff categories according to turnover.
Corporate fee, tariff from 2021
Corporate fee, tariff until 2020
Questions & answers about the tariff categories
The amount of the corporate fee depends on the company's turnover without VAT (total turnover, including exports, services abroad, excluded turnover, notification procedure, land sales etc.). Your company will be allocated to a tariff category based on the amount of turnover. Companies whose global turnover is less than CHF 500 000 will not have to pay the corporate fee.
The corporate fee is calculated on the basis of the company's total turnover, i.e. tax-exempt items such as exports, supplies abroad and non-taxable supplies (in accordance with Article 21 of the VAT Act etc.) are included. The definition of VAT eligibility is not relevant to the corporate fee. By using total turnover as the authoritative basis, all companies are treated equally in terms of the collection of the corporate fee.
The FTA was designated as the corporate fee collection office by Parliament, because the fee amount and liability will be linked to turnover and the FTA can access this data in the simplest and most reliable way through the VAT register.
A company becomes liable to the fee the year after the one in which it first exceeds the relevant turnover threshold. If a company generated an annual turnover of CHF 500 000 or more the previous year, it is liable to the fee the following accounting year.
Yes. Any entity entered in the VAT register during the current year is subject to the fee if a turnover of CHF 500 000 or more was generated the preceding year. The full fee is payable, irrespective of how long the company was entered in the VAT register in the current year. To compensate for this, a newly entered company is not subject to the fee in its first year in the VAT register.
No. Assessment of the corporate fee is based on the past, which is why there is no refund. A company is liable to the fee based on the previous year's actual turnover. Any entity entered in the VAT register during the current year is subject to the fee if a turnover of CHF 500 000 or more was generated the preceding year. The full fee is payable, irrespective of how long the company was entered in the VAT register in the current year. To compensate for this, a newly entered company is not subject to the fee in its first year in the VAT register.
If your company applies the simplified calculation of the input tax reduction for subsidies, the amount of the subsidy should be declared in position 900 instead of 200. Important: The input tax reduction calculated by the subsidy (= 107,7 %) at the standard rate must be declared in position 420 (VAT info 05 Subsidies and donations).
Banks, insurances and pension funds that calculate their input tax based on the bank or insurance flat rate can waive the declaration of turnover exempted from the tax if they voluntarily choose the highest tariff category 18 of the company tax (Art. 68a para. 1 and Art. 70 RTVA in conjunction with Art. 67b RTVA). This simplification must be selected by the bank or insurance company on ePortal under «Radio and TV fee» by 15 January of the respective year and is valid until revoked. Any turnover corrections have no effect on the tariff level.
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Specific questions (German)
Federal Tax Administration FTA
Main Division VAT
Schwarztorstrasse 50
3003 Berne