Federal Act
on Film Production and Film Culture
(Film Act, FiA)

¹ If the po­s­i­tion re­quired by the law is not re-es­tab­lished with­in a reas­on­able time, the Con­fed­er­a­tion may levy a tax. The FDHA de­cides on wheth­er the tax is levied after hear­ing the parties con­cerned and the Film Com­mis­sion (Art. 25).

² The rate of tax is a max­im­um of 2 francs per ad­mis­sion, and is levied on the ad­mis­sions achieved by the dis­tri­bu­tion and pro­jec­tion com­pan­ies con­cerned in a cinema re­gion. These com­pan­ies, sub­ject to the pro­vi­sions of Art­icle 22, each pay one half of the tax.

³ After de­duc­tion of the costs of im­ple­ment­a­tion, the in­come from the tax is used to pro­mote the di­versity of films on of­fer in the dis­tri­bu­tion sec­tor and in pub­lic pro­jec­tion in the cinema re­gion con­cerned.

⁴ The tax may be levied for as long as is re­quired to re-es­tab­lish the po­s­i­tion re­quired by the law.