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


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Art. 24e Procedure

1 The Fed­er­al Coun­cil shall reg­u­late the pro­ced­ure for de­term­in­ing and col­lect­ing the com­pens­a­tion tax and for co­oper­a­tion with the do­mest­ic and for­eign au­thor­it­ies. In do­ing so, it shall take in­to ac­count the le­git­im­ate in­terests of the com­pan­ies con­cerned in the pro­tec­tion of their busi­ness secrets.

2 Com­pan­ies are ex­empt from the ob­lig­a­tion to take in­de­pend­ent Swiss film pro­duc­tion in­to ac­count if:

a.
they do not achieve a cer­tain min­im­um turnover;
b.
they only of­fer films oc­ca­sion­ally; or
c.
the ob­lig­a­tion ap­pears dis­pro­por­tion­ate or im­possible to com­ply with, in par­tic­u­lar con­sid­er­ing the type of films offered or the them­at­ic fo­cus of the of­fer, due to the lim­ited reach of the tele­vi­sion pro­gramme ser­vices or be­cause third-party pro­gramme ser­vices or of­fers are fea­tured un­changed.

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