The new Swiss corporate fee for radio and television as of 2019

From 1 January 2019 households and businesses have to pay a new device-independent fee which replaces the current device-dependent fee for radio and television connection.

The levies for private households will amount to CHF 365 from 2019.

Companies with legal seat or branch in Switzerland also have to pay a levy. This levy is determined according to the worldwide turnover which is reported with the VAT declaration form.

Liability to pay the levy

Opposite to the current levy (Billag), from 2019 onwards, every household and every company (who exceeds the turnover threshold) have to pay levy for radio and television, even if they don’t have a device inhouse.

Every household and every company pays the levy only once and is no longer liable for secondary residences, holiday homes and branches.

Newly VAT registered companies only have to pay the levy in the following year whereas companies not subject to VAT anymore have to pay the levy for the full calendar year.

Exemption possibilities

There are various exemption options for household and company levies. There is e.g. an option to have an “opting-out” in case a household does not have any device inhouse.

Or companies with a small income can reclaim the levy in case certain criteria are met.

Levying of the fee

Serafe AG is the company levying the fee from households where as the Swiss Federal Tax Administration SFTA levies the fees from companies.

The tariffs are set as following:



Levy / year (CHF)



Private households


Collective households




(Turnover in CHF)


Up to 499'999


500'000 up to 999'999


1 Mio. up to 4'999'999


5 Mio. up to 19'999'999


20 Mio. up to 99'999'999


100 Mio. up to 999'999'999


1 Bil. and more



Therefore approx. ¾ of the Swiss companies are anyway not subject to the levy.


The National Transport Council's Telecommunications Commission adopted a parliamentary initiative in November 2018, which would exempt the companies from the levy. The referendum is now transferred to the appropriate Council of States Commission where it is decided if the levy is going to be charged also in the future or not.

RSM Switzerland AG

Please do not hesitate to contact us in case of further questions. We are delighted to help you with clarification of the new levy and or personal advise for you personally or your company. We look forward to hearing from you and Gilbert Lenherr, Partner Tax, Zurich, +41 43 488 51 23, [email protected] and the team remain at your disposal.

How can we help you?

Contact us by phone +41 43 488 5100 (Zurich), +41 21 311 0053 (Lausanne) or +41  22 888 5050 (Geneva) or submit your questions, comments, or proposal requests.

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