Federal Act
on Radio and Television
(RTVA)

¹ A cor­por­ate un­der­tak­ing is re­quired to pay the fee if it reached the min­im­um turnover fixed by the Fed­er­al Coun­cil in the tax peri­od that ended in the pre­vi­ous cal­en­dar year in ac­cord­ance with Art­icle 34 of the Value Ad­ded Tax Act of 12 June 2009⁷² (VATA).

² An un­der­tak­ing is any en­tity entered in the FTA re­gister of per­sons li­able to pay VAT and which has its re­gistered of­fice, dom­i­cile or per­man­ent es­tab­lish­ment in Switzer­land. A simple part­ner­ship un­der Art­icle 530 of the Code of Ob­lig­a­tions⁷³ is not deemed to be an un­der­tak­ing.⁷⁴

³ Turnover in terms of para­graph 1 is defined as the total turnover ex­clud­ing VAT achieved by an un­der­tak­ing that must be de­clared in ac­cord­ance with the VATA, ir­re­spect­ive of wheth­er it qual­i­fies for VAT li­ab­il­ity. Where group tax­a­tion ap­plies, the total turnover of the VAT group is de­cis­ive.

⁴ The Fed­er­al Coun­cil shall spe­cify the min­im­um turnover at a level that en­sures that small un­der­tak­ings are ex­empt from the fee.

⁵ The amount of the fee is de­term­ined by the turnover. The Fed­er­al Coun­cil shall spe­cify sev­er­al turnover levels with a sep­ar­ate tar­iff for each level (tar­iff cat­egor­ies).