Refunds radio and television fee

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

Last modification 03.01.2024

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Federal Tax Administration FTA
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3003 Berne

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https://www.estv.admin.ch/content/estv/en/home/federal-taxes/corporate-fee-for-radio-and-television/refunds.html