A refund request for the corporate fee can be submit on ePortal.
Radio and TV fee
Manage the Radio and TV fee
Refund from 2021
Underperforming companies can claim a refund of the corporate fee under three conditions:
- The corporate fee owed has been paid.
- With a total turnover of less than CHF 1 million (in the assessment year), the company belongs to tariff category 1 or 2.
- The company has recorded a profit of less than ten times the corporate fee for the assigned tariff category (tariff category 1: CHF 1600 or tariff category 2: CHF 2350) or a loss in the financial year for which the corporate fee was levied.
Under the provisions applicable from 1.1.2021, a refund request for the corporate fee can be made in 2022, once the 2021 financial statement has been finalized. Applications must be made within the 5-year limitation period.
Refund until 2020
Underperforming companies can claim a refund of the corporate fee under three conditions.
- The corporate fee owed (CHF 365) has been paid.
- The company belongs to the lowest tariff category (total turnover between CHF 500 000 and CHF 999 999).
- The company has recorded a profit of less than ten times the fee (CHF 3,650) or a loss, in the year for which the invoice was issued.
A refund request for the 2019 fee can be applied, once bookkeeping for 2019 was finalized. Which is 2020 at the earliest. A refund request for the 2020 fee can be applied in 2021 at the earliest. Applications must be made within the 5-year limitation period.
Contact
Contact by phone
Contact Debt Collection
Federal Tax Administration FTA
Main Division VAT
Schwarztorstrasse 50
3003 Berne
Last modification 03.10.2024
Contact
Contact by phone
Contact Debt Collection
Federal Tax Administration FTA
Main Division VAT
Schwarztorstrasse 50
3003 Berne