From January 1, 2019, the device-independent fee will be collected from households and businesses. It replaces the device-dependent fee, which has been terminated at the end of 2018. In Switzerland, undertakings (with registered office, domicile or permanent establishment in Switzerland) which are subject to VAT and have a global turnover of CHF 500,000 or more are subject to the radio and television fee. These companies will automatically receive an annual bill from the Federal Tax Administration FTA.
The corporate fee is linked to a company's total annual turnover (without VAT) as determined by the FTA based on its VAT declaration. A progressive rate structure consisting of six tariff levels is used for businesses. Undertakings with an annual turnover of less than CHF 500,000 are exempt from the fee.