Parliament has decided to exempt ordinary companies from the tax on radio and television. This exemption will apply from 1 January 2021, provided that no referendum is held. The dispatch of invoices to simple partnerships for the 2021 levy period is therefore suspended.
Pursuant to Art. 70 of the Federal Law on Radio and Television (RTVA), companies (with their registered office, place of residence or permanent establishment in Switzerland) which are entered in the register of persons subject to VAT and which generate a total annual turnover of at least CHF 500,000 (excluding VAT) are subject to the tax.
Simple partnerships, on the other hand, are no longer considered companies (as of the 2021 tax period) and are not subject to tax. Total turnover includes the worldwide turnover generated by a company, irrespective of its tax qualification for VAT purposes. This also includes turnover from services that are exempt or excluded from VAT.
Companies subject to VAT with a total turnover of less than CHF 500,000 are not liable to pay the tax. The assessment basis is the total turnover achieved in the previous year.
Details can be found on the FTA website and in the explanatory report on the partial revision of the Radio and Television Ordinance (RTVO).
