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

¹ Com­pan­ies that show films in their pro­gramme ser­vices in Switzer­land or of­fer them via elec­tron­ic on-de­mand or sub­scrip­tion ser­vices must in­vest at least 4 per cent of their gross rev­en­ues an­nu­ally in in­de­pend­ent Swiss film pro­duc­tion or pay a cor­res­pond­ing com­pens­a­tion tax. A com­pens­a­tion tax shall be due if the in­vest­ment ob­lig­a­tion is not met on av­er­age over a peri­od of four years.

² The ob­lig­a­tion un­der para­graph 1 also ap­plies to com­pan­ies that have their re­gistered of­fice abroad and tar­get the Swiss pub­lic.

³ This sec­tion does not ap­ply to the Swiss Broad­cast­ing Cor­por­a­tion (SRG).

⁴ Four years after this pro­vi­sion comes in­to force, the Fed­er­al Coun­cil shall sub­mit a re­port on the rev­en­ue un­der the in­vest­ment ob­lig­a­tion and the com­pens­a­tion tax in ac­cord­ance with para­graphs 1 and 2 and on the ef­fects of these in­vest­ments and taxes on Swiss film pro­duc­tion and the com­pan­ies sub­ject to the in­vest­ment and tax ob­lig­a­tion.