Businesses liable for value-added tax in Switzerland (those with a domicile, residence or business premises in Switzerland) with a global turnover in excess of CHF 500,000 are automatically liable for the radio and television fee.
- The business fee is collected by the Federal Tax Administration (FTA).
- As soon as all turnover data is available, the FTA will send out the annual bills between February and October.
- In the first year (2019) the FTA will send out the first bills in January.
- For the fee liability in the first collection year, the total turnover of the year before last (2017 total turnover) is applied.
- Businesses will automatically receive an annual bill from the Swiss Federal Tax Administration, FTA.
- Legal basis: Articles 69 - 69c and 109c of the Federal Radio and Television Act (RTVA; CC 784.40) and Article 67b – 67i of the Radio and Television Ordinance (RTVO; CC 784.401).
For further information and questions concerning the fee for businesses, please contact the FTA:
Last modification 16.04.2019