06 September 2018

Switzerland announces no radio and television fee for foreign businesses in Switzerland

The Swiss Federal Tax Administration (SFTA) on August 30, released a clarifying statement limiting the obligation to pay the radio and television fee to companies liable to Swiss Value Added Tax (VAT) with a registered office, domicile or permanent establishment in the Swiss territory. Further reference was made to the explanatory report of the Federal Office of Communications, which was released the day before and had named incompatibilities with international law and international contractual obligations of Switzerland as triggering factors for the alteration. Companies without a registered office, domicile or permanent establishment in the Swiss territory, therefore, will not be liable to the fee (up to CHF 35,590 per year).

An Indirect Tax Services group Alert, attached below, provides additional details.

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ATTACHMENT

Full text of this Tax Alert

Document ID: 2018-1757