Corporate fee for radio and television as of 2019 - Summary of most important facts
From 1 January 2019 the new device-independent fee will be collected from households and businesses. It replaces the current device-dependent fee, which will be terminated at the end of 2018.
Businesses, which are subject to VAT in Switzerland and generate a global turnover of CHF 500,000 or more, are subject to the radio and television fee. This applies equally for domestic as well as for foreign domiciled businesses. Decisive is a business’ worldwide turnover, independent of the definition applicable under VAT rules; this also includes turn-over from supplies, which qualify as VAT exempt or zero-rated. Consequently, the assessment basis is the total turnover declared in cipher 200 of the VAT return less consideration reductions. For the application of group taxation, the total turnover of the VAT group is decisive.
A business becomes liable to the fee the year after the one in which it first exceeds the relevant turnover threshold. If a business generated an annual turnover of CHF 500,000 or more the previous year, it is liable to the fee in the following financial year. In the first year of the system change, i.e. 2019, the 2017 turnover is decisive.
A newly entered business is not subject to the fee in its first year in the VAT register. On the contrary, in the year of deregistration from the VAT register the full fee is payable.
Levying of the fee
The Swiss Federal Tax Administration (SFTA) will levy the corporate fee. Annual invoices are sent out by the SFTA between February and October as soon as all turnover data is available. During the first year of collection (2019), the first invoices will be sent out in January. The fee is payable within 60 days of billing. Liable businesses do not have to register separately for this corporate fee.
The corporate fee is fitted with a six-step, progressive tariff. The tariff categories are comprised as follows:
Businesses under a single management can form one corporate fee group. A corporate fee group consists of at least 30 businesses and is liable to pay the fee instead of its members. The total turnover of the individual group members is added together to assess fee liability and determine which tariff category is applicable. The VAT regulations for group taxation apply for joint liability, formation, changes in holdings, dissolution and representation. However, the group is valid only for the corporate fee liability.
Application for the Corporate Fee Group will be available online at FTA SuisseTax from autumn/winter 2018.
We remain gladly at your disposal in case you have any questions with regard to the corporate fee for radio and television.
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