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New Radio und TV Fees

The amended Federal Act on Radio and Television takes effect on 1 January 2019. For businesses, the previous equipment-based reception fee will be replaced by a revenue-based tax.

 

Billag is history. Effective immediately, private individuals will be receiving bills for their annual radio and TV reception fees from Serafe. The amount will be lower than before, 365 Francs. In the first year, it is possible that this amount will be spread out over two separate bills in exceptional cases.

 

For businesses, however, radio and TV fees will be collected by the Federal Tax Administration in the future. All companies which maintain their registered office, domicile or a place of business in Switzerland, are entered in the VAT Register and earn annual revenues of at least CHF 500,000 (not including VAT) will be required to pay the fee. The total revenues declared in Line 200 of the VAT statement (less discounts) are the decisive figure.

 

Total revenues includes all revenues earned by the company worldwide, regardless of their tax classification for value-added tax purposes. This includes revenues earned from services which are excluded or exempt from VAT. The assessment basis is total revenues earned in the previous year. In the first year of collection, the decisive measure will be total revenues in the year before the previous year (i.e. total revenues in 2017).

 

Source: Schweizerischer Treuhandverband

 

Check the new rates here.

 

Schweizerischer Treuhandverband 11 January 2019