The question whether foreign companies will become subject to radio and television fee without having a device in Switzerland has raised a number of question marks. The SFTA has published a clarifying statement on this recently. Authors: Romy Müller, Andreas Wartmann

EY indirect tax practice has published the legal background as well as the foreseen fees according to the different turnover categories regarding the Swiss radio and television fees.

Lately, the SFTA has published their own statement in a question and answer section, which is in line with the previously published EY Alert: Foreign companies are subject to the radio and television fee if they are registered for Swiss VAT purposes and generate a global turnover of CHF 500’000. The applicable fees are as follows and will be collected by the SFTA via separate invoice: