Corporate fee for radio and television

Under the Federal Radio and Television Act (RTVA), the Federal Tax Administration (FTA) has been mandated to collect the radio and TV levy from businesses from 1 January 2019. For companies, the tax obligation is now based on the turnover declared in the VAT statement. Companies with an annual turnover of less than CHF 500,000 are exempt from the tax. Six tariff categories are provided for. Businesses liable to pay the levy will automatically receive an invoice in the course of 2019. Under certain conditions, companies and autonomous departments of public authorities may form a tax group.