Ordinance on Radio and Television
(RTVO)

(Art. 70 RTVA)

¹ Un­der­tak­ings in terms of Art­icle 70 para­graph 2 RTVA also in­clude un­der­tak­ings that join to­geth­er solely in or­der to pay the cor­por­ate fee (cor­por­ate fee groups). A cor­por­ate fee group must com­prise at least 30 un­der­tak­ings.

² To as­cer­tain the total turnover of a cor­por­ate fee group, all the turnovers of the group mem­bers are ad­ded to­geth­er.

³ A cor­por­ate fee group is li­able to pay the fee in­stead of its mem­bers. The joint li­ab­il­ity of group mem­bers is gov­erned by the Art­icle 15 para­graph 1 let­ter c of the Value Ad­ded Tax Act of 12 June 2009⁸³ (VATA) and Art­icle 22 of the Value Ad­ded Tax Or­din­ance of 27 Novem­ber 2009⁸⁴ (VATO).

⁴ The form­a­tion, change in com­pos­i­tion, dis­sol­u­tion and rep­res­ent­a­tion of cor­por­ate fee groups is gov­erned mu­tatis mutandis by Art­icle 13 VATA and Art­icles 15–17, 18 para­graphs 1, 2 and 3 let­ter a, 19 and 20 para­graphs 1 and 2 VATO. Ap­plic­a­tions to form a group and to join a group, and no­ti­fic­a­tion of leav­ing a group and of the dis­sol­u­tion of a group must be sub­mit­ted in writ­ing to the Fed­er­al Tax Ad­min­is­tra­tion (FTA) 15 days at the latest after the start of a cal­en­dar year. Delayed sub­mis­sions only take ef­fect the fol­low­ing year.⁸⁵

⁵ Ad­mis­sion to a cor­por­ate fee group is con­di­tion­al on the un­der­tak­ing giv­ing writ­ten no­tice to the FTA that it waives the group rep­res­ent­at­ive from pre­serving tax secrecy, in­so­far as this is use­ful for the as­sess­ment and col­lec­tion of the fee.