At its meeting on November 27, 2019, the Federal Council adopted the dispatch for a new federal law on the lump-sum reimbursement of unlawfully levied VAT on radio and television reception fees.
In two landmark rulings, the Federal Supreme Court held that no value added tax may be levied on reception fees and that the federal government must repay the taxes levied between 2010 and 2015. Between the two decisions, Parliament referred the Flückiger-Bäni motion, which demands a refund of the unlawfully levied VAT for all households and businesses. A legal basis must be created so that all households can benefit from a flat-rate refund without having submitted a repayment request.
In its message for the new law on the flat-rate refund of VAT on reception fees for radio and television, the Federal Council envisages repaying a maximum of 185 million francs. Based on a current estimate, the number of eligible households is expected to be 3.7 million. The remuneration is CHF 50 per household. Households do not need to take any action for reimbursement and there is no need for time-consuming and costly case-by-case clarifications. The Federal Council is therefore of the opinion that it has opted for a simple and efficient solution in the form of a flat-rate VAT refund. The solution was welcomed in the consultation process.
Contrary to the transferred Motion Flückiger-Bäni, the Federal Council does not consider a flat-rate remuneration for the companies to be appropriate. According to the Federal Council, most companies were able to deduct input tax and did not suffer any economic losses. The other undertakings may continue to assert their individual claims against OFCOM.
If Parliament agrees to a flat-rate remuneration, the credits are expected to be available in 2021.
The press release of the Federal Council is available here.
