Corporate radio and television fee

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Here, companies can find everything about the radio and television fee in Switzerland: conditions for the corporate levy obligation, tariffs, tariff groups, the RTV invoice and exemption from the corporate RTV fee.

As English is not one of Switzerland's official languages, only the most important information on the Federal Tax Administration is translated into English. This translation is provided for information purposes only and has no legal force. Please refer to the German, French or Italian version.

Frequently searched about the corporate radio and television fee

What is the corporate RTV fee?

Since 1 January 2019, the new device-independent fee for radio and TV has been levied on households and businesses.

It replaces the receiver-dependent levy, which expired at the end of 2018. Companies subject to VAT in Switzerland (with their registered office, place of domicile or permanent establishment in Switzerland) with a global turnover of at least CHF 500 000 are subject to the RTV fee. They automatically receive an annual invoice from the Federal Tax Administration.

Further information on the RTV fee can be found on the following pages.

Questions & answers about the corporate fee for radio and television

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:

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.

How high is the fee for companies?

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.

Why does my company have to pay the corporate fee to the FTA?

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.

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