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)
Housholds 
Private households

365

Collective households

730

Companies

 

(Turnover in CHF)

 

Up to 499'999

0

500'000 up to 999'999

365

1 Mio. up to 4'999'999

910

5 Mio. up to 19'999'999

2'280

20 Mio. up to 99'999'999

5'750

100 Mio. up to 999'999'999

14'240

1 Bil. and more

35'590

 

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

 

Referendum

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.